6. 7. Cash 2021: From the following T accounts, journalize the four dosing entries on December 31, Closing entries J. King, Capital 14,000 J. King, Withdrawals 4,000 Income Summary Fees Earned 33,000 Rent Expense 5,000 Wages Expense 7,000 Insurance Expense 1,200 Depreciation Expense, Office Equipment 900 (5 min) Accounting cycle Account Name GROUP A PROBLEMS (Excel templates for all questions are available in MyLab Accounting. Working papers for select questions are available in the print Workbook.) P5-1A. The adjusted trial balance at April 30, 2022, for Tyler's Plumbing Co. follows. Prepare the four closing entries and the post-closing trial balance. Acct # 101 Cash 103 Accounts Receivable 110 Equipment 111 Accumulated Depreciation, Equipment rel 130 Land 201 Accounts Payable 210 Wages Payable 235 Loan Payable 301 T. Murray, Capital 302 T. Murray, Withdrawals 401 501 Plumbing Fees Earned Depreciation Expense, Equipment word and80,000 505 Wages Expense 510 Insurance Expense 515 Advertising Expense 11,000 11,000 32,000 12,000 8,000 Dr. Cr. $ 8,200 24,000 41,000 $ 16,500 30,000 14,000 3,200 2,600 60,900 $177,200 $177,200