31-jan completed cleaning services for customers for a total of $4000, but have not yet sent out the invoices. for the above four transactions, prepare the adjusting journal entries, post to the general ledger (t-accounts), and prepare an adjusted trial balance. part 2 prepare the income statement, statement of retained earnings, and the balance sheet. prepare the closing journal entries, post to the general ledger (t-accounts), and prepare a post-closing trial balance.