Create general ledger accounts for each account and post each of the journal entries to an existing general ledger account.

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1. Prepare
   journal entries to record each of the following transactions. You do not needto write
   explanations below the journal entries.

1. Create general
   ledger accounts for each account and post each of the journal entries to
   an existing general ledger account.

1. Prepare
   adjusting journal entries as you deem necessary. Besides the information
   provided for adjusting journal entries, review the transactions and review
   your unadjusted trial balance for any other adjusting journal entries you
   may need to prepare.

1. Post each of
   the adjusting journal entries to the general ledger accounts.

1. Prepare
   closing entries and post the entries to the general ledger accounts.

1. Prepare
   trial balances as you deem necessary.

1. Prepare the
   following financial statements, in their proper format, for the month of
   January
• Income
  statement
• Statement
  of retained earnings
• Balance
  sheet
• Statement
  of Cash Flow