The following contains the various steps of the financial reporting process. Place these steps in the proper order and indicate whether each step is a function of the TPS, GLS, or FRS.

• Record transaction in special journal
• Make adjusting entries
• Capture the transaction
• Prepare the post-closing trial balance
• Prepare the adjusted trial balance
• Prepare the financial statements
• Journalize and post the adjusting entries
• Post to the subsidiary ledger
• Post to the general ledger
• Journalize and post the closing entries
• Prepare the unadjusted trial balance