Create the post closing trail balance ?

Adjusted Trial Balance Peters Christmas store 31-Dec-11 Cash Accounts Receivable Christmas tree Inventory Delivery Truck Acc. Dep-Delivery Truck Land Accounts Payable Mortgage Payable Owner's, Capital Owner's, Drawings Christmas tree revenues Decoration revenues Utilities expense decoration Expense depreciation Expense telephone Expense elf salaries expense b) create the post closing trial balance 6 000 12 000 8.000 55 000 140 000 Adjusted Trial Balance Peters Christmas store 31-Dec-11 16 000 12 000 50 000 5 000 6 000 88 000 398 000 36 000 12 000 95 000 80 000 130 000 45 000 398 000 Closing Entries Assignment A) create the closing entries for Name Peters Christmas store DR CR