The following adjusted trial balance contains the accounts and balances

The following adjusted trial balance contains the accounts and balances of Ferrara Company as of December 31, 2011, the end of its fiscal year.
(1) Prepare the December 31, 2011, closing entries for Ferrara Company.
(2) Prepare the December 31, 2011, post-closing trial balance for Ferrara Company.
The following adjusted trial balance contains the accounts and balances

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