Final answer:
The question pertains to accounting processes, focusing on creating closing entries and a post-closing trial balance. Specific data is needed to provide exact closing entries. The general order is to close revenue to Income Summary, expenses to Income Summary, Income Summary to Retained Earnings, and dividends to Retained Earnings, followed by the post-closing trial balance.
Step-by-step explanation:
The subject of the question is related to accounting, particularly the creation of closing entries and a post-closing trial balance. Without the adjusted trial balance data it's not possible to provide the exact closing entries, but here is the general process:
Close dividends account (if applicable) directly to the Retained Earnings account.
After the closing entries are made, the post-closing trial balance is prepared, which includes the balances of all asset, liability, and equity accounts after the closing entries have been posted. The post-closing trial balance should have the total debits equal to total credits, confirming that the accounts are in balance.