The general ledger of Jackrabbit Rentals at January 1, 2018,includes the following accountbalances:    

Accounts          Debits    Credits

Cash   $            45,500                                           

Accounts Receivable     29,700                                           

Land                114,800                                                       

AccountsPayable                                                   $            15,700  

Notes Payable                                                                      34,000

CommonStock                                                                     104,000              

RetainedEarnings                                                                36,300  

   Totals              $            190,000                           $            190,000              

              

The following is a summary of the transactions for the year:

January 12 Provide services to customers on account,$66,400.

February 25 Provide services to customers for cash, $77,300.

March 19 Collect on accounts receivable, $46,100.

April 30 Issue shares of common stock in exchange for $34,000cash.

June 16 Purchase supplies on account, $12,900.

July 7 Pay on accounts payable, $11,700.

September 30 Pay salaries for employee work in the current year,$68,200.

November 22 Pay advertising for the current year, $22,900.

December 30 Pay $3,300 cash dividends to stockholders.

Accrued interest on the notes payable at year-end amounted to$2,900. Accrued salaries at year-end amounted to $1,900. Suppliesremaining on hand at the end of the year equal $2,700.

1. Enter the unadjusted balances from the trial balance and postthe adjusting entries to the T-accounts, and post the closingentries to the T-accounts????
2.   Record adjusting entries???
3. Record closing entries???