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Closing Problem The ledger accounts of E-Resources appear as follows on March 31, 201 X: All accounts have normal balances. Journalize and post the closing entries. The adjusted trial balance balances have been entered into the General Ledgers accounts for you. 1. Journal the closing entries 2. Post the closing entries to the GL accounts Include revenue, expenses and draw 3. Prepare a post closing trial balance TRIAL BALANCE Cash accounts rec Supplies Ppd Insurance Equipment Accum Drp Equip Accounts Payable Capital Draw Fee income Depr expense eq Salary expense Insurance expense Rent expense Supply expense Telephone expense utilities expense Totals Prepare the Closing Entries Closing entries Account title 2 3 4 Adjusted Trail Balance 80,000 58,820 10,600 25,000 118,000 13,000 21,160 166,000 11,400 33,000 5,600 6,800 9,400 558,780 CR 41,320 13,000 130,000 374,460 558,780 Debit Credit Enter the beginning balances from the trail balance into the General Ledger Accounts Post the Closing Entries to the General Ledger General Led er Cash Ref Debit account receivable Ref Debit Equipm nt Ref Accum Ref Debit epr EQ Debit Credit Credit Credit Credit Balance 80,000 Balance 58,820 Balance 118,000 Balance