Please show and explain all steps

E5-4A. Preparing the post-closing trial balance Journalizing and posting the adjusting entries The accounts listed below are from the adjusted trial balance columns in a com- pany's 10-column worksheet. In the blank space beside each account, write the letter of the appropriate financial statement column to which a normal account balance should be extended. Use the following letters: A. Income statement debit column B. Income statement credit column C. Balance sheet debit column D. Balance Sheet credit column 1. J. Parker, Withdrawals 2. Interest Earned 3. Accumulated Depreciation, Equipment 4. Service Fees Revenue 5. Accounts Receivable 6. Insurance Expense 7. Depreciation Expense, Equipment 8. Accounts Payable 9. J. Parker, Capital 10. Equipment E5-5A. From the following accounts (not in order), prepare a post-closing trial balance closing