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An alphabetical list of the adjusted account balances

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An alphabetical list of the adjusted account balances (all accounts have normal balances) at August 31, 2014, for Alpi

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An alphabetical list of the adjusted account balances (all accounts have normal balances) at August 31, 2014, for Alpine Bowling Lanes is as follows:
Instructions
(a) Prepare the closing entries at August 31.
(b) Prepare T accounts for the accounts affected by the closing entries. Post the closing entries.
(c) Prepare a post-closing trial balance at August 31, 2014?

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