The next step in the accounting cycle would be to complete the financial statements.
As before, the adjusted trial balance is a listing of all accounts with the ending balances and in this case it would be adjusted balances.
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Remember, you do not change your journal entries for posting — if you debit in an entry you debit when you post. After we post the adjusting entries, it is necessary to check our work and prepare an adjusted trial balance. If playback doesn't begin shortly, try restarting your device.