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      <title>The Accounting Cycle by Catherina Wong</title>
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      <language>en-us</language>
      <pubDate>2023-05-03 15:41:53 UTC</pubDate>
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         <title>Transactions are analyzed and recorded in the journal.</title>
         <author>wongcatherina</author>
         <link>https://padlet.com/wongcatherina/vbvdicoszgtijs7c/wish/2576972304</link>
         <description><![CDATA[]]></description>
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         <pubDate>2023-05-03 15:59:27 UTC</pubDate>
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         <title>An unadjusted trial balance is prepared.</title>
         <author>wongcatherina</author>
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         <pubDate>2023-05-03 16:01:02 UTC</pubDate>
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         <title>Transactions are posted to the ledger.</title>
         <author>wongcatherina</author>
         <link>https://padlet.com/wongcatherina/vbvdicoszgtijs7c/wish/2576975251</link>
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         <pubDate>2023-05-03 16:01:30 UTC</pubDate>
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         <title>Adjustment data are assembled and analyzed.</title>
         <author>wongcatherina</author>
         <link>https://padlet.com/wongcatherina/vbvdicoszgtijs7c/wish/2576975478</link>
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         <pubDate>2023-05-03 16:01:41 UTC</pubDate>
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         <title>An adjusted trial balance is prepared.</title>
         <author>wongcatherina</author>
         <link>https://padlet.com/wongcatherina/vbvdicoszgtijs7c/wish/2576975698</link>
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         <pubDate>2023-05-03 16:01:52 UTC</pubDate>
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         <title>Adjusting entries are journalized and posted to the ledger.</title>
         <author>wongcatherina</author>
         <link>https://padlet.com/wongcatherina/vbvdicoszgtijs7c/wish/2576975980</link>
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         <pubDate>2023-05-03 16:02:06 UTC</pubDate>
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         <title>An optional end-of-period spreadsheet is prepared.</title>
         <author>wongcatherina</author>
         <link>https://padlet.com/wongcatherina/vbvdicoszgtijs7c/wish/2576976311</link>
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         <pubDate>2023-05-03 16:02:23 UTC</pubDate>
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         <title>A post-closing trial balance is prepared.</title>
         <author>wongcatherina</author>
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         <pubDate>2023-05-03 16:02:35 UTC</pubDate>
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         <title>Financial statements are prepared.</title>
         <author>wongcatherina</author>
         <link>https://padlet.com/wongcatherina/vbvdicoszgtijs7c/wish/2576976758</link>
         <description><![CDATA[]]></description>
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         <pubDate>2023-05-03 16:02:45 UTC</pubDate>
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         <title>Closing entries are journalized and posted to the ledger.</title>
         <author>wongcatherina</author>
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         <pubDate>2023-05-03 16:03:00 UTC</pubDate>
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