We are supposed to create a general journal for closing entries for October 31.

8. Given the following adjusted on the following page. trial balance, prepare closing entries at October 31, 2018 Adjusted Trial Balance For the Year Ended October 31, 2018 Accounts Receivable Office Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable 6 Sa bl 2 Unearned Revenue Common Stock 10 15 Retained Earnings Dividends Interest Revenue 48 Sales Revenue Sales Discounts Cost of Goods Sold 2 18 12.000 Salaries&Wages Expense 7 Supplies Expense 6,000 Rent Expense Advertising Expense Loss on disposal of equipment TOTALS