An alphabetical list of the adjusted account balances (all accounts have normal balances) at August 31, 2014, for Alpine Bowling Lanes is as follows:

Instructions
(a) Prepare the closing entries at August 31.
(b) Prepare T accounts for the accounts affected by the closing entries. Post the closing entries.
(c) Prepare a post-closing trial balance at August 31, 2014?

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8,200 10,980 18,600 17,940 0,000 9,300 93,000 4,100 1,500 145 Accounts payable Accounts receivable Interest revenue Notes payable Prepaid insurance Service revenue Supplies Supplies expense T. Williams, capital T. Williams, drawings Unearned revenue $ 400 25,000 820 35,900 740 7,845 85,500 18,500 980 Accumulated depreciation-equipment Cash Debt investments Depreciation expense Equipment Insurance expense Interest expense Interest payable