Exercise 4-9
1. Closing entries
Entry #	Account Name			PR	Debit	Credit
1	Service revenue
		Income summary
	Close revenue account.
2
	Close expense accounts.
3
	Close income summary.
4
	Close withdrawals account.

2
		Cruz company
		Post-Closing Trial Balance
		31-Dec
		Account Name			Debit	Credit
		Totals			-	-	Must Equal

please must fil the box of PR

Exercise 4-9 Preparing closing entries and a post-closing trial balance P2 Following are accounts and year-end adjusted balances of Cruz Company as of December 31. 1. Prepare the December 31 closing entries. The account number for Income Summary is 901. 2. Prepare the December 31 post-closing trial balance. Note: The A. Cruz, Capital account balance was $47,600 on December 31 of the prior year