Problem $6\mathrm{.}4$A $($Static$)$ Worksheet, journalizing and posting adjusting and closing entries, and the postclosing trial balance. LO $6-1,6-2$

A partially completed worksheet for At Home Pet Care Service, a firm that grooms pets at the owner's home, follows.

Required:

Complete the worksheet.

Record the adjusting entries in the general journal $($transactions $1-3).$

Record the closing entries in the general journal $($transactions $4-7).$

Post the adjusting entries and the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances.

Prepare a postclosing trial balance.

Analyze:

What total debits were posted to the general ledger to complete all closing entries for the month of December?