how would I do Exercise 4-9 & 4-10

CHAPTER 4 Completing the Accounting Cycle and Classifying Accounts Exercise 4-9 Preparing and posting closing entries LO2, 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 Marcy Jones, Capital Dec. 31 142.000 51,000 Dec. 31 71.800 Dec. 31 Rent Expense Marcy Jones, Withdrawals Salaries Expense Dec. 31 9.100 Dec. 31 38,000 Dec. 31 27,000 Income Summary Insurance Expense Services Revenue 103,000 Dec. 31 Dec. 31 1.500 Depreciation Expense Dec. 31 8,200 Exercise 4-10 Post-closing trial balance LO4