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I. & $2.$ Prepare journal entries to record the transactions for April and post them to the ledger accounts in Requirement $6b.$ The company records prepaid and unearned items in balance sheet accounts.

$3.$ Using account balances from Requirement $6b,$ prepare an unadjusted trial balance as of April $30.$

$7.$ Journalize the adjusting entries for the month and prepare the adjusted trial balance.

$5$a$.$ Prepare the income statement for the month of April $30.$

$5$b$.$ Prepare the statement of retained earnings for the month of April $30.$

$5$c$.$ Prepare the balance sheet at April $30.$

$5$a$.$ Prepare journal entries to close the temporary accounts and then post to Requirement $6b.$

$5$b$.$ Post the journal entries to the ledger.

$7.$ Prepare a post$-$closing trial balance.

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