This feedback page provides step-by-step instructions to record closing entries in the general journal and post them to the general ledger accounts for Manual Accounting Practice Set - Ball-Mart Australasian Edition 3 on Desklib. It also includes tips to prepare the accounts for the next accounting period. The page includes a general journal, subsidiary ledgers, and general ledger. The accounts covered include Profit and Loss Summary, Inventory, Retained Earnings, Sales Revenue, Sales Returns and Allowances, Discount Received, and Interest Revenue.