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

\section*{Required}

1. Using the Problem 4-3B 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.

Completing the accounting cycle

(Obj. 2, 3, 5)