analive a post-closing trial balance and post the closing entries in the correct order The account balances of Bryan Company as of lune 30, the fiscal year, are as follows: ACCOUNT NAME Cash Accounts Receivable Prepaid Insurance Equipment TRIAL BALANCE DEBIT CREDIT 5,491.00 624.00 397.00 1,280.00 6,497.00 acumulated Depreciation, Equipment 2.672.00 13 Van 14 Accumulated 15 Accounts Payable 16 B. Bryan, Capital 7 B. Bryan, Drawing 18 Fees Earned 9 Salary Expense 10,989.00 Van 4,368.00 1,036.00 18,583.00 18,000.00 38,417.00 18,600.00 1,887.00 462.00 685.00 164.00 65,076.00 Advertising Expense 21 Van Operating Expense Utilities Expense 23 Miscelaneous Expense 65,076.00 ' . Sheet1 Sheet2 Sheet3 . Data for the adjustments are as follows: a. Expired or used up insurance, $495 b. Depreciation expense on equipment, $670. c. Depreciation expense on the van, $1,190. d. Salary accrued (earned) since the last payday, $540 (owed and to be paid on the next payday). e. Supplies used during the period, $97. Your instructor may want you to use a work sheet for these adjustments. 2 Journalize the adjusting entries 3. Prepare an income statement. Prepare a statement of owner's equity; assume that there was an additional investment of $2,000 on June 10. (Skip this step if using QuickBooks. The additional investment assumption has already been completed in the data file.) 5. Prepare a balance sheet. lournalize the closing entries using the four steps in the correct sequence