The September 30,2018 adjusted trial balance of Energized Espresso, Inc., is shown below.

Que st, ther Data table Energized Espresso, Inc. Adjusted Trial Balance September 30, 2018 Account Cash Accounts receivable Prepaid rent Supplies Equipment Accumulated depreciation, equipment Accounts payable Unearned service revenue Salaries payable Notes payable Print $ Done Debit 6,400 13,000 3,200 250 28,000 SA $ Credit 3,600 4,000 2,200 1,300 11,000 - X & 7 Common stock Retained earnings Dividends Service revenue Interest revenue Salaries expense Rent expense Depreciation expense, equipment Utilities expense Supplies expense Total U *00 8 Print Done O 6,000 ) O 21,900 5,800 1,600 900 500 $ 87,550 $ 87,550 10,950 10,900 P 43,000 600 { [ Su + Requirement 1. Prepare the September closing entries for Energized Espresso, Inc. (Record debits first, then credits. Exclude explanati Begin by closing out the revenue accounts. Sep Date Sep Close out the expense accounts. Date Accounts 30 Accounts receivable Journal Entry Journal Entry Accounts. 30 Depreciation expense, equipment Rent expense Salaries expense Debit Debit 1,600 5,800 21,900 Credit Credit Close out the Dividends account. Sep Date 30 Dividends Journal Entry Accounts + Debit 6,000 Credit Requirement 2. Calculate the ending balance in Retained earnings. Select the labels and enter the amounts to calculate the ending balance in Retained earnings. Beginning retained earnings + Net income Total liabilities 30,700 10,900 45,800 Ending retained earnings 26,000 Requirement 3. Prepare a post-closing trial balance. Energized Espresso, Inc. Post-Closing Trial Balance September 30, 2018 Account Debit Credit