set up the accounts for the general ledger and insert the beginning balances for the accounts from the post-closing trial balance. The balances from the post-closing trial balance become the beginning balances of the accounts for the next account period. On January 1, 2018, a payment in cash for $12,000 is made for prepaying rent for the entire year 2018. On January 4, 2018, accounting services are performed and payment is received in cash for the amount of $1,900. On January 9, 2018, a paymen