4A-19 4A-1. Similar to problem 4A-1) Using the following Adjusted Trial Balance from the MARTENS POSTAL Corporation, prepare the company's closing journal entries. The explanation line is not necessary. MARTENS POSTAL Adjusted Trial Balance December 31, 20x1 Credit Balances Debit Balances $ 4,600 1.900 600 2.800 5,600 Account Names Cash Accounts receivable Prepaid rent Furniture Equipment Accumulated depreciation - equipment Wages payable Salaries payable Common stock Retained earnings Dividends Rent revenue Advertising expense Salary expense Wages expense Depreciation expense - equipment Totals $ 1,800 3,100 2,500 2,400 9,900 4,000 6,800 700 3,900 1,300 1100 $26,500 $26,500