Close tempory accounts and create a post-closing trial balance

K 1 General Ledger Account Name 2 Balance Sheet Accounts 3 Cash and cash equivalents 12/31/19 Adjusting JIES Debit JE# Credit Adjusted Balance 12/31/ 19 Debit Credit 72,337 LM 1 2/31/19 Closing JIES Debit JEN Credit N O P Post-Closing TIB 12/31/19 Debit Credit 5 Accounts Receivable 128,600.00 1,039,280 7 Allowance for doubtful accounts 17,500 102,470 9 Inventory 203.418 11 Prepaid expenses 5600 17.174 13 Other Current Assets 15 Building 16 17 Equipment and furniture 18 19 Land 20 21 Accum Depr 8 No 8 88 23 Investments 25 Goodwill 27 Other intangible assets 29 Accounts Payable 110,000 8 31 Dividends payable 12.866 8 33 Interest payablo 102,860 35 Uneamed revenue 37 Wages payable 115.225 3 39 Payroll taxes payable 201,109 201.104 41 Income tax payable 588,500 43 Long term liabilities 920,000 45 Common Stock 105,000 47 Pald-in captal common stock 400,000 49 Treasury Stock 51 Rotsined Earings 110,000 429,069 E F NOP G 53 Dividends 56 Net Income (Loss) 419.929 493 204 23,160 5.100,290 5,100,290 58 Income Statement Accounts 59 Gross product sales revenue 128,600 9.421,946 61 Service revenue 102.860 1,261,645 63 Product sales returns 162.400 65 Product sales discounts 269,662 67 Product cost of goods sold 5,453,332 69 Service cost of goods sold 570,811 163,870 71 Advertising 73 Bad debt expense 17,500 17,508 82.520 75 Depreciation and amortization 147,120 21.470 77 Dues and subscriptions 150,781 79 Equipment expense 81 Gain/loss on disposal 83 Income tax expense 201,109 201,109 85,744 85 Insurance 5,600 87 Interest expense 7.765 52,965 89 Investment income 106.650 91 Legal and counting fees 93 Miscellaneous 9,048 220.114 95 Office expense 139,685 07 Payroll taxes 104,670 99 Property taxes 42028 101 Repair and maintenance 102 103 Research and development 470,680 No p 105 Telephone 107 Travel and entertainment 100 109 Utilities 110 111 Wages 112 113 Wages - Omicers 114 115 Net (Income) Loss 116 117 N 39 39 33.875 10.203.617 10 203 617