You work in the accounting department for Pearl’s, a trendy department store. The accounting manager asked you to review the work of an accounting intern who completed the closing process. Some temporary accounts in the post-closing trial balance still have balances. 

INSTRUCTIONS 

1. Explain how to tell which accounts should have zero balances after closing.

2. Explain how to determine which accounts have and have not been closed.

3. Suggest ways to explain to the intern why temporary accounts have zero balances after closing.

4. List human-relations skills you might use in your explanation to the intern.