The trial balance of Pacilio Security Services, Incorporated as of January 1, year 9 had the following normal balances: Cash $93,300, petty cash $100. Prepare the journal entries to record transactions 1 through 20. Then prepare the necessary adjusting entries 21 through 28 to correctly report net income for the period. Then record closing entries 29 through 31 as of December 31, year 9.