Using the above please help (g) Prepare and post closing entries as of December 31, 2014. (h) Prepare a post-closing trial balance

The given transactions should be joumalized as follows Debit (S) Credit (S) Date Accounts Title and Explanation Dec. 1 No entry required. Dec. 5 Cash 90 60 Unearned Revenue Services Revenue 150 To reocrd earned services revenue Dec. 8 Cash 300 Accounts Receivable o record cash received on acount 300 Dec. 9Cash 750 Uneanred Revenue 750 To record cash received in advance or teaching classes Dec. 15 Accounts Payable 50 Cash o record cash vaid on accownt Dec. 16 Accounts Payable 600 Cash o reocrd cash vaid on accownt 600 Dec. 19 Cash 60 Uneanred Revenue 60 To record cash received in advance or teaching classes Dec. 23 Cash 3.000 1000 Accounts Receivable Services Revenue 4.000 o record services revenue eanred. Dec. 23 Supplies 1,250 Cash o reocrd purchase of supplies 1.250 Dec. 23 Wages e Cash 800 800 o record wages paid. 500 Dec. 28 |Dividend Cash 500 o record dividends vaid