This problem should be used only in conjunction with Problem 4-2A. It completes the accounting cycle by posting to T-accounts and preparing the post closing trial balance.
Data from Problem 4-2A

Required
1. Using the Problem 4-2A data, post the adjusting and closing entries to the T-accounts, identifying adjusting amounts as Adj., closing amounts as Clo., and account balances as Bal., Double underline all accounts with a zero ending balance.
2. Prepare the post closing trial balance.

Accounts Receivable Supplies Cash 13,500 54,000 Bal. Bal. 7,500 Bal. Accounts Payable Bal. 9,000 Equipment Accumulated Amortization-Equipment 148,500 Bal. 54,000 Bal, Note Payable, Long-term Salary Payable Unearned Service Revenue Bal. 7,500 Bal. 90,000 T. Byford, Capital T. Byford, Withdrawals 93,000 Service Revenue Bal. 223,500 Bal. 54,000 Bal. Rent Expense Salary Expense Supplies Expense 79,500 22,500 Bal. Bal. Amortization Expense-Equipment Interest Expense Insurance Expense Bal. 9,000 Bal. 10,500