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Chapter 06 - Closing Entries and the Postclosing Trial Balance
66. The partial worksheet for the Jamison Company showed the following data on October
31, 2013. Record the closing entries on page 6 of a general journal.
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67. The partial worksheet for the Roberts Company showed the following data on October 31,
2013. Record the closing entries on page 9 of a general journal.
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68. On December 31, the ledger of Hartley Engineering Company contained the following
account balances:
All the accounts have normal balances. Journalize the closing entries. Use 6 as the general
journal page number.
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70. The adjusted ledger accounts of RD Consulting on December 31, 2013, appear as follows.
All accounts have normal balances and adjusting entries have been made. Extend the balances
to the Balance Sheet and Income Statement columns of the worksheet. Then, journalize the
closing entries on page 4 of a general journal.
Chapter 06 - Closing Entries and the Postclosing Trial Balance
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© 2012 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
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71. The adjusted ledger accounts of Miraldi Landscaping Design on December 31, 2013,
appear as follows. All accounts have normal balances and adjusting entries have been made.
Extend the balances to the Balance Sheet and Income Statement columns of the worksheet.
Then, journalize the closing entries on page 12 of a general journal.
6-34
© 2012 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
6-35
© 2012 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
6-40
76. From the following list identify the accounts that will appear on the postclosing trial
balance by placing an X before those accounts.
___ A. Cash
___ B. Accounts Receivable
___ C. Supplies
___ D. Equipment
___ E. Accumulated Depreciation
___ F. Accounts Payable
___ G. Jane Nelson, Capital
___ H. Jane Nelson, Drawing
___ I. Fees Income
___ J. Depreciation Expense
___ K. Salaries Expense
___ L. Supplies Expense
___ M. Utilities Expense
