4A-6. (Similar to problem 4A-5) Below is the adjusted trial balance for JUPITER Incorporated: JUPITER INCORPORATED Adjusted Trial Balance September 1, 20x1 Credit Balances Debit Balances $4.500 $8,600 $2,300 $14,700 Account Names Cash Accounts receivable Office supplies Equipment Accumulated depreciation - equipment Salaries payable Interest payable Unearned rent revenue Common stock Retained earnings Rent revenue Supplies expense Salary expense Interest expense Depreciation expense - equipment Totals $2,100 $7.900 $4,200 $5,400 $2,300 1,500 $14,400 $1,700 $2,700 $2,200 $1,100 $37,800 $37,800 Required: 1. Show the journal entries necessary to record the closing entries. Designate each entry by letter. 2. Open the 15 ledger accounts listed on the adjusted trial balance in T- account format, showing the beginning account balances as given. Post the closing entries in requirement 1 to these accounts using the associated letter to mark each entry. When you have finished, calculate the balances for each account. 3. Prepare the post closing trial balance for JUPITER Incorporated as of September 1, 20x1. 4. Prepare the income statement, balance sheet, and statement of changes in retained earnings for JUPITER