Exercise 4.9 Preparing and posting closing entries L02,3 CHECK FIGURE: Post-closing balance, Marcy Jones, Capital $91,000 Set up the following general ledger accounts using T-accounts for Jones Consulting with the balances pro- vided. Prepare closing entries at December 31, 2020, and post them to the T-accounts. Assets Liabilities Dec 31 142.000 Marcy Jones, Capital 71.800 Dec. 31 51.000 Dec. 31 Marcy Jones, Withdrawals Rent Expense 9.100 Dec. 31 Salaries Expense Dec 31 27.000 Dec 31 38.000 Income Summary Insurance Expense Services Revenue 103.000 Dec 31 Dec 31 1500 Depreciation Expense Dec 31 8.200