Chapter 4, Problem 4.4E

(a)

To determine

Journalizing: Journalizing is the process of recording the transactions of an organization in a chronological order. Based on these journal entries recorded, the amounts are posted to the relevant ledger accounts.

T-Account: T-Account is a form of ledger account in which the debit entries are shown at the left side of the account and credit entries are shown at the right side of the account.

Post-Closing Trial Balance: Post closing trial balance is the statement of trial balance which is prepared after journalizing the closing entries and posting them to the respective ledgers.

To prepare: The closing entries as on April 30, 2019.

(b)

To determine

To Prepare: T-Accounts of Income Summary.

(c)

To determine

 To Prepare: Post-Closing Trial Balance.