Accounts from the adjusted trial balance at September 30, 2018, are listed in alphabetical order below for Ozaki Corp.:

Instructions
(a) Prepare an adjusted trial balance.
(b) Prepare the closing journal entries.
(c) Prepare a post-closing trial balance at September 30.
Prepare and post adjusting entries; prepare adjusted trial balance and financial statements; assess financial performance.

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Accounts payable Accounts receivable Accumulated depreciation-equipment Bank loan payable Cash Common shares Depreciation expense Dividends declared Equipment Fees earned Income tax expense $ 4,460 Income tax payable S 200 105 105 1,500 3,250 Retained earnings2,600 13,840 840 1,265 485 55o 820 8,435 Interest expense 750 Interest payable 7,8o0 Rent expense 7,000 Salaries expense 750 Salaries payable 700 Supplies 15,040 Supplies expense 22,485 Unearned revenue 600 Utilities expense