Worksheet data for Pisa Company are presented below.


Worksheet (Partial)

For the Month Ended April 30, 2012

Adjusted Trial Balance

Account Titles



Cash 13,826

Accounts Receivable 8,175

Prepaid Rent 2,326

Equipment 23,296

Accumulated Depreciation 5,178

Notes Payable 5,725

Accounts Payable 5,532

Pisa, Capital 30,960

Pisa, Drawing 3,749

Service Revenue 15,804

Salaries Expense 10,522

Rent Expense 738

Depreciation Expense 567

Interest Expense 82

Interest Payable


Totals 63,281



(a) Journalize the closing entries at April 30. (For multiple debit/credit entries, list amounts from largest to smallest e.g. 10, 5, 3, 2.)

(b) Post the beginning balances and closing entries to Income Summary and Pisa, Capital. (Post entries in the order presented above. If there is no transaction, enter NA as the account and 0 for the amount.)

c) Prepare a post-closing trial balance at April 30. (If answer is zero, please enter 0. Do not leave any fields blank.)