. Q15 (p. 248) - Only (a)-(d) Please Note: First open the General Ledger (not T-accounts) accounts using the balances given in the Trial Balances. Then, journalize the closing entries must be done in General Journal. Then, post the journal entries to the General Ledger. At last, generate a Post-Closing Trial Balance from the total balances you generate from the step above. (a) Open a ledger using the accounts and balances on the trial balance and account 302, Income Summary (b) Journalize the closing entries for the month of December. (C) Post the closing entries. (d) Prepare a post-closing trial balance. (e) Prepare a statement of owner's equity. (1) Does the final balance in the Capital account in the ledger agree with the statement of owner's equity? W. Stratachuk Trial Balance December 31, 20- Credit Debit $ 2400 2035 960 10 500 27 800 Account Cash Accounts Receivable Supplies Equipment Delivery Truck Accounts Payable Bank Loan W. Stratachuk, Capital W. Stratachuk, Drawings Sales Salaries Expense Rent Expense Miscellaneous Expense Office Expense Telephone and Internet Expense Acc. No. 100 101 102 110 112 200 210 300 301 400 500 501 502 503 504 $ 2245 1 400 40 600 3 000 11 970 6 000 1 500 540 255 1 225 $56 215 $56 215 Please note: Make sure you use only ONE Google Sheet/Microsoft Excel file. Then, rename each sheet as following: Sheet 1 = Q8 Sheet 2 =215