the general ledger trial balance of the general fund of the city of bedford on january 1 2012 shows the following

Required:
A. Prepare journal entries to record the summary transactions. You may find it necessary or convenient to post journal entries to ledger t-accounts before the preparation of the required trial balances.
B. Prepare a pre-closing trial balance.
C. Prepare closing entries.
D. Prepare a post-closing trial balance.