2-5A Posting, preparing a trial balance LO4, 5, 6 CHECK FIGURE: 3. Total Dr. $75,700 Required Using the journal entries prepared in Problem 2-4A, complete the following: 1. Set up the following accounts (use the balance column format or T-accounts): Cash (101); Accounts Re- ceivable (106); Office Supplies (124); Prepaid Insurance (128); Prepaid Rent (131); Office Equipment (163); Accounts Payable (201); Abe Factor, Capital (301); Abe Factor, Withdrawals (302); Accounting Rev- enue (401); and Utilities Expense (690). 2. Post the entries to the accounts and enter the balance after each posting. 3. Prepare a trial balance as of the end of the month