From the following partial work sheet for Walter Searing, Journalize the closing entries necessary for month-end and prepare a post-closing trial balance. Walter Searing Work Sheet (Partial) For Month Ended July 31, 20-- Income Statement Balance Sheet Account Title Debit Credit Debit Credit Cash 3,700 Accounts Receivable 600 Supplies 800 Prepaid Insurance 800 Delivery Equipment 4,000 Accum. Depr.-Delivery 200 Equip. Accounts Payable 1,100 Wages Payable 1,025 Walter Searing, Capital 6,965 Walter Searing, Drawing 900 Delivery Fees 6,400 Rent Expense 1,600 Wages Expense 1,100 Utilities Expense 300 Gas and Oil Expense 750 Miscellaneous Expense 300 Supplies Expense 240 Insurance Expense 400 Depr. Exp.-Delivery Equip. 200 4,890 6,400 10,800 9,290 Net Income 1.510 1,510 6,400 6,400 10.800 10,800 Prepare - Closing Entries GENERAL JOURNAL Post Page 1 Date Ref. Debit Credit Description Closing entries Prepare Post - Closing Trial Balance Account Title Debit Credit