This problem should be used in conjunction with Problem 4-3A. It completes the accounting cycle by posting to \(T\)-accounts and preparing the postclosing trial balance.

Completing the accounting cycle (Obj. 2,3)

\section*{Required}

1. Using the Problem 4-3A data, post the adjusting and closing entries to the T-accounts, denoting adjusting amounts by Adj., closing amounts by Clo, and account balances by Bal., as shown in Exhibit 4-9. Double underline all accounts with a zero ending balance.

2. Prepare the postclosing trial balance.