B. Bank reconciliation. C. Bank audit. D. Trial reconciliation. E. Analysis of debits and credits. OtutcTICTHL IS AL11E PART II (20 PTS) Presented below are the vear.end bulances at December 31 of Laura's Laundry Service. (All accounts have normal balances.) Accounts receivable Accounts payable Accumulated depreciation-Catering equipment Advertising expense. Cash.. $ 12,000 25,000 30,000 4,000 Depreciation expense-Catering equipment.. Insurance expense Catering equipment. Catering service revenue. Notes payable.. Laura Bow, Capital. Laura Bow, Withdrawals Prepaid insurance Salaries payable.. Salary expense.. Supplies. Supplies expense. Repair expense.. Unearned catering service revenues Utilities expense.. 42,000 12,000 3,000 125,000 200,000 65,000 17,000 18,000 1,500 4,000 97,000 1,500 9,000 7,000 500 9,500 A. PREPARE THE CLOSING ENTRIES B. PREPARE THE POST CLOSING TRIAL BALANCE EASTFORW Stateme cember