The following is a comprehensive problem which encompasses all of the elements learned in previous chapters. You can refer to the objectives for each chapter covered as a review of the concepts.

Note: You must complete parts $1,2,3,4,6,7,8$ and $9$ before completing part $10.$ Part $5$ is optional.

Prepare a post$-$closing trial balance. If an amount box does not require an entry, leave it blank.