As the bookkeeper for Potter Cleaning Service, 

(a) from the trial balance columns of the worksheet on page 224, enter the beginning balance of each account in your working papers, 

(b) journalize and post adjusting entries, 

(c) journalize and post closing entries, and 

(d) from the ledger (after all posting is complete), prepare a post-closing trial balance at March 31, 2019. 

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POTTER CLEANING SERVICE WORKSHEET FOR THE MONTH ENDED MARCH 31, 2019 Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Cr. Dr. alololoo Account Titles Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. 4 ololoo 52000 14400 272000 40000 34000 4400 272000 Cash 40000 3 4000 44 00 272000 (A) 18000 Prepaid Insurance Cleaning Supplies (B) 10000 Auto Accum. Depreciation, Auto Accounts Payable B. Potter, Capital B. Potter, Withdrawals 86000 22 400 1540o0 10 1000 22400 54000 (C) 15000 101000 22 400 54 000 46000 46000 46000 468000 4 68000 468 000 Cleaning Fees Salaries Expense 160000 264 00 19600 160000 144000 26400 19600 16000 6 30 400 (D) 16000 Telephone Expense Advertising Expense Gas Expense 26400 19600 16000 16000 630400 Insurance Expense Cleaning Supplies Expense Depreciation Expense, Auto Accrued Salaries (A) 18000 (B) 10000 18000 10000 15000 18000 10000 15000 (C) 15000 (D) 16000 5 9000 16000 160 00 26 5000 203000 468000 59000 6 6 1400 6 61 400 4680 00 39 6400 193400 Net Income 203000 46 8000 396400 396400