Teresina Amusement Park, SA has a fiscal year ending on September 30. Selected data from the September 30 worksheet are as follows.

Instructions
(a) Prepare a complete worksheet.
(b) Prepare a classified statement of financial position (amounts in Brazilian reais). (Note: R$15,000 of the mortgage note payable is due for payment in the next fiscal year.)
(c) Journalize the adjusting entries using the worksheet as a basis.
(d) Journalize the closing entries using the worksheet as a basis.
(e) Prepare a post-closing trial balance.

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TERESINA AMUSEMENT PARK, SA Worksheet For the Year Ended September 30, 2017 Adjusted Trial Balance Trial Balance Cash Supplies Prepaid Insurance Land Equipment Accumulated Depreciation-Equip Accounts Payable Unearned Ticket Revenue Mortgage Payable Share Capital-Ordinary Retained Earnings Dividends Ticket Revenue Salaries and Wages Expense Maintenance and Repairs Expense Advertising Expense Utilities Expense Property Tax Expense Interest Expense 34,400 2,200 34,400 18,600 29,900 80,000 120,000 80,000 36,200 14,600 3,900 50,000 60,000 36,100 42,200 14,600 1,000 50,000 60,000 36,100 14,000 14,000 277,900 280,800 98,000 30,500 9,400 16,900 21,000 6,000 478,700 98,000 30,500 9,400 16,900 24,000 8,000 Totals Insurance Expense Supplies Expense Interest Payable Depreciation Expense Property Taxes Payable 478,700 19,000 16,400 6,000 489,700 2,000 3,000 489,700 Totals