Please explain thought process

E5-48. From the following accounts (not in order), prepare a post-closing trial balance for Washington Co. on December 31, 2020. Note: These balances are closing. before Accounts Receivable Legal Library Accum. Depn., O.E. Office Equipment Repair Expense Salaries Expense 8,750 6,830 3,000 15,700 1,240 3,200 P. Washington, Capital 20,610 P. Washington, Withdrawals 2,500 Cleaning Expense 1,000 Legal Fees Earned 18,640 Accounts Payable 5,200 Cash 8,230 GROUP A PROBLEMS (Excel templates for all questions are available in MyAccountingLab. Working papers for select questions are available in the print Workbook.) P5-1A. The adjusted trial balance at April 30, 2019, for Tyler's Plumbing Co. follows. Prepare the four closing entries and the post-closing trial balance. Acct # Account Name Dr. 101 Cash $ 8,200 103 Accounts Receivable Cr. 110