6 Make changes to the following accounts via journal entry 1 as of 12/31/25 with an offset to Opening Balance Equity: Account Amount Accounts 4,125.00 GHO Receivable (A/R) Prepaid Expenses 2,750.00 ? Accounts Payable 5,000.00 App (A/P) 7 Close the Opening Balance Equity account (which should have a balance of $10,075) to Owner's Equity via journal entry 2 as of 12/31/25. (Note: Use Owner's Equity as this company is a sole proprietorship. Retained Earnings would have been used if this company had been a corporation.) 8