Key Accounting Principles Volume 1, 4th Edition - Textbook - page 165

Chapter 6 The Accounting Cycle: Statements and Closing Entries
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Account: Depreciation Expense GL. No. 510
Date Description PR DR CR Balance
2016
Jun 30 Adjusting Entry J2 100 100 DR
Account: Insurance Expense GL. No. 515
Date Description PR DR CR Balance
2016
Jun 30 Adjusting Entry J2 100 100 DR
Account: Interest Expense GL. No. 520
Date Description PR DR CR Balance
2016
Jun 30 Adjusting Entry J2 25 25 DR
Account: Rent Expense GL. No. 540
Date Description PR DR CR Balance
2016
Jun 1 J1 900 900 DR
c) Prepare the post-closing trial balance.
Account Titles DR CR