BE4-2 The adjusted trial balance for Mosquera Golf Club at its October 31, 2008, year end in-E cluded the following: Debit Credit Cash $ 8,500 Prepaid expenses 3,000 Equipment 85,000 Accumulated amortization-equipment $ 17,000 Accounts payable 12,000 Unearned golf fees 1,500 N. Mosquera, capital 75,000 N. Mosquera, drawings 48,000 Golf fees earned 160,000 Maintenance expense 25,000 Rent expense 12,000 Salaries expense 84,000 Instructions (a) Prepare closing entries. (b) Using T accounts, post the closing entries and calculate the balance in each account. BE4-3 Refer to the information in BE4-2 for Mosquera Golf Club. Prepare a post-closing trial Pre balance. bal ISC