Worksheet data for Pisa Company are presented below.

PISA COMPANY
Worksheet (Partial)
For the Month Ended April 30, 2012
Adjusted Trial Balance

Account Titles
Dr.
Cr.

Cash 13,826
Accounts Receivable 8,175
Prepaid Rent 2,326
Equipment 23,296
Accumulated Depreciation 5,178
Notes Payable 5,725
Accounts Payable 5,532
Pisa, Capital 30,960
Pisa, Drawing 3,749
Service Revenue 15,804
Salaries Expense 10,522
Rent Expense 738
Depreciation Expense 567
Interest Expense 82
Interest Payable
82

Totals 63,281
63,281



Instructions

(a) Journalize the closing entries at April 30. (For multiple debit/credit entries, list amounts from largest to smallest e.g. 10, 5, 3, 2.)

(b) Post the beginning balances and closing entries to Income Summary and Pisa, Capital. (Post entries in the order presented above. If there is no transaction, enter NA as the account and 0 for the amount.)

c) Prepare a post-closing trial balance at April 30. (If answer is zero, please enter 0. Do not leave any fields blank.)