The completed six$-$column work sheet for J$.$ Fong is shown below.

$($a$)$ Open a ledger for the company and include account $302,$ Income

Summary.

$($b$)$ Prepare closing entries on page $32$ in a general journal.

$($c$)$ Post the closing entries to the ledger.

$($d$)$ Prepare a post$-$closing trial balance.