1.From the following accounts, prepare in proper form a post-closing trial balance for Morris Company on December 31. Accounts Receivable $2,200 Accounts Payable 2,000 Cash 1,000 Salaries Payable 1,200 Supplies 300 Prepaid Insurance 2,000 Morris, Capital 2,300 2.Given the following accounts: [1] Cash [2] Accounts receivable [3] Merchandise inventory [4] Supplies [5] Accounts payable [6] Sales [7] Sales returns and allowances [8] Sales discounts [9] Cost of goods sold [10] Purchases [11] Purchase returns and allowances [12] Purchase discounts [13] Purchase discounts [14] Freight in [15] Freight expense Indicate the account(s) to be debited and credited to record the following transactions. Explain how you reached your answer. Sold merchandise for cash. Periodic Debit ______ & ______ Credit ______ & ______