. 4. Reconstruct the adjusting and closing entries from the following. Prepaid Insurance Accounts Receivable Unearned Revenue Wages Payable 1,200 6,000 1,350 530 200 1,500 435 530 1,000 7,500 915 Madison Cox, Capital Madison Cox, Drawing Fees Earned 7,000 2,100 8,000 5,280 2,100 1,500 2,100 0 435 10,180 9,935 0 Wages Expense Rent Expense Insurance Expense Utilities Expense 2,600 1,145 200 180 530 1,145 200 180 3,130 0 0 0 0