Trudel Department Store uses a periodic inventory system. The adjusted trial balance of Trudel Department Store at December 31, 2024, follows: TRUDEL DEPARTMENT STORE Adjusted Trial Balance December 31, 2024 Balance Account Title Cash Debit Credit $ 8,100 Accounts Receivable Merchandise Inventory (beginning) 84,900 37,000 Office Supplies Furniture 800 85,000 Accumulated Depreciation-Furniture Accounts Payable $ 18,400 28,900 Salaries Payable 2,400 Unearned Revenue 14,800 Notes Payable, long-term 35,000 Common Stock 30,000 Retained Earnings 28,900 Dividends 90,500 Sales Revenue 395,000 Purchases 292,000 Purchase Returns and Allowances 110,000 Purchase Discounts 6,600 Freight In 400 Selling Expense 41,800 Administrative Expense 26,000 Interest Expense 3,500 Total $670,000 $670,000 1. Prepare Trudel Department Store's multi-step income statement for the year ended December 31, 2024. Assume ending Merchandise Inventory is $36,200. 1. Gross Profit $218,400 1. Gross Profit $218,400 2. Journalize Trudel Department Store's closing entries. 3. Prepare a post-closing trial balance as of December 31, 2024.