The September 30, 2013, adjusted trial balance of Java Jolt, Inc. is shown next.

Requirements
1. Prepare the September closing entries for Java Jolt, Inc.
2. Calculate the ending balance in retained earnings.
3. Prepare a post-closing trial balance.

Java Jolt, Inc Adjusted Trial Balance June 30, 2013 ACCOUNT Cash Accounts Receivable Prepaid Rent Supplies Equipment Accumulated Depreciation, Equipment Accounts Payable Unearned Service Revenue Salary Payable Notes Payable Common Shares Retained Earnings Dividends Service Revenue Interest Revenue Salary Expense Rent Expense Depreciation Expense, Equipment Utilities Expense Supplies Expense Total DEBIT CREDIT 5,800 7,000 2,300 300 30,000 3,800 3,000 1,900 1,400 10,000 11,200 4,000 41,000 1,000 18,500 5,400 1,700 800 600 $76,400 $76,400