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

Required
1. Using the Problem 4-2B 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., as shown in Exhibit 4-10 (page 198 ). Double underline all accounts with a zero ending balance.
2. Prepare the post closing trial balance.

Cash Accounts Receivable Supplies 87,000 132,000 18,000 Bal. Bal. Bal. Equipment Accumulated Amortization-Equipment Bal. Accounts Payable Bal. 171,000 Bal. 36,000 48,000 Notes Payable, Long-term Salary Payable Unearned Service Revenue 6,000 Bal. Bal. 120,000 W. Super, Capital Bal. W. Super, Withdrawals 162,000 Service Revenue Bal. 390,000 Bal. 123,000 Insurance Expense Supplies Expense Salary Expense Bal. 30,000 Bal. 108,000 Amortization Expense-Equipment Interest Expense 15,000 Bal.