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. 

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Acct # Account Name Dr. Cr. $ 8,200 24,000 41,000 101 Cash 103 Accounts Receivable Equipment Accumulated Depreciation, Equipment Land 110 111 $ 16,500 130 30,000 Accounts Payable Wages Payable Loan Payable T. Murray, Capital T. Murray, Withdrawals Plumbing Fees Earned Depreciation Expense, Equipment Wages Expense Insurance Expense Advertising Expense 201 14,000 3,200 2,600 60,900 210 235 301 302 11,000 401 80,000 501 11,000 32,000 12,000 8,000 $177,200 505 510 515 $177,200