Enter the opening balances from the August 2021 balance sheet into the general ledger accounts. Prepare journal entries for the month of September and post them to the appropriate general ledger accounts. Create the trial balance in the worksheet, and then complete the remaining section of the worksheet. Prepare the journal entries for the adjustments and post them to the appropriate general ledger accounts. Create the income statement, statement of owners equity and the classified balance sheet. Prepare the journal entries to close the books for the month of September 2021 (use the income summary account), and post the journal entries to the appropriate general ledger account. Create the post-closing trial balance.