TRANSACTIONS
	1	1,500	Purchased office supplies; cash $300; balance on account.
	2	18,000	Paid 6 months rent in advance
	3	30,000	Purchased equipment by signing a note payable.
	4	700	Received advertising bill.
	5	3,000	Billed customer
	6	4500	Paid 15% on equipment liability.
	7	700	Paid advertising bill in 4 above.
	8	2400	Received 80% of amount owed from customer previously billed.

ADJUSTING ENTRIES
	A	500	Office supplies on hand.
	B	3000	1 month rent expired.
	C	500	Depreciation expense on equipment = cost / 60 months.
	D	2,000	Performed services.
	E	150	Phone bill received but not paid.
	F	3,300	Salaries owed.

How do you do the post closing trial balance, closing entries, income summary and balance sheet?