DE4-9 This exercise should be used in conjunction with Daily Exercise 4-8. Use the data in Daily Exercise 4-8 to set up T-accounts for those accounts that Oracle Corporation closed out at May 31, 1999. Insert these account balances prior to closing, post the closing entries to these accounts, and show each account's final balance after closing. Denote a balance as Bal. and a closing entry amount as Clo. For posting to the T-accounts, you may ignore the Income Summary account.