5A-2. Enter the beginning balance in each account in your working papers fronm the Trial Balance columns of the worksheet (Figure 5.24 on page 180). From that worksheet, )ournalize and post adjusting and closing entries and (2) prepare from the ledger a post-closing trial balance for the month of December. FIGURE 5.24 Works heet for Parkhouse's Cleaning Service PARKHOUSE'S CLEANING SERVICE WORKSHEET FOR MONTH ENDEDDECEMBER 31, 201x Trial Balince Adjusted Tial Balance Income Statement Balance Sheet Account Tides Accounts Payable B. Parkhouse, Capital & Parkhouse, Withdrawab Geaning Fees Salaries Expense Telephone Expense Totals Insurance Epene Depr.Expense, Auto Salaries Payable 00 902 100 329500 00 s72 600 212 100 Totals