26. Use Sara Colin's capital account and make the two closing entries for the month of September. Below are the balances in the accounts on September 30+ (20 points). Design Revenue $ 12,000 Advertising Expense 2,000 Wages Expense 4,000 Rent Expense 3,000 Insurance Expense 1,000 Sara Colin, Drawing 500 Account Debit Credit Account Debit Credit 27. Use the following accounts to calculate total current assets (4 points). Cash 2.000 Accounts Receivable 1.000 Supplies 3,000 Prepaid Insurance 4,000 28. Calculate book value where equipment cost S 10,000 and accumulated depreciation is $ 4,000 (4 points) 29. Use the following accounts to calculate total current liabilities (4 points) Accounts Payable Wages Payable 1.000 2,000