Please show and explain all steps

U. Insurance Expense 7. Depreciation Expense, Equipment 8. Accounts Payable 9. J. Parker, Capital 10. Equipment for Wey Co. on December 31, 2020. Note: These balances are before closing Accounts Receivable 18,875 P. Wey, Capital Legal Library 14,250 P. Wey, Withdrawals Office Equipment 59,700 Legal Fees Earned Repair Expense 2,850 Accounts Payable 1,275 Cash 63,450 1,500 12,000 45,000 22,000 Salaries Expense E5-5A. From the following accounts (not in order), prepare a post-closing trial balance