2. Benzinger Trailer Rental owns thirty small trailers that are rented by the day for local moving jobs. The adjusted trial balance for Benzinger Trailer Rental for the year ended December 31, 19x4, the end of the current fiscal year, is shown below. Cash Accounts Receivable Supplies Prepaid Insurance Trailers Accumulated Depreciation, Trailers Accounts Payable Wages Payable Frank Benzinger, Capital Frank Benzinger, Withdrawals Trailer Rentals Wages Expense Insurance Expense Supplies Expense Depreciation Expense, Trailers Other Expenses $ 1,384 1,944 238 721 24,000 14,400 46,800 1,440 532 4,800 21,564 $ 14,400 542 400 11,388 91,092 Required 1. Prepare an income statement, a statement of owner's equity, and a balance sheet. Assume no additional investments by Frank Benzinger. 2. From the information given, record the closing entries.