Enter the beginning balance in each account in your working papers from the Trial Balance columns of the worksheet (Figure). From the worksheet,

(1) Journalize and post adjusting and closing entries
(2) Prepare from the ledger a post-closing trial balance at the end ofSeptember.

PALMER CLEANING SERVICE WORKSHEET FOR MONTH ENDED JANUARY 31, 201x Trial Balance Dr Adjustments Dr. Adjusted Trial Balanc Income Statement Balance Sheet Dr Account Titles Dr as Prepaid Insurance Cleaning Supplies 1290 11010 ccumulated Depreciation, Auto Accounts Payable B. Palmer, Capital B. Palmer, Withdrawals Cleaning Fees Salaries Expense Telephone Expense Advertising Expense Gas Expense 1000 193600 61000 193600 1000 468000 68 000 468 000 26000 17000 31000 29000 7000 Insurance Expense Cleaning Supplies Expense 15200 reciation Expense, Auto Salaries Payable 00468000 8400404600 1338o0 38400538400 15 2200 5 2200 72600 872600 Net Loss 133 8 00 68000