c$.$ Make changes to the following accounts via journal entry $1$ as of $12/31/23$ with an offset to Opening Balance Equity. Note: You'll have to add these accounts first.

$\backslash$table$[[$Account$,$Amount,Name$],[\backslash$table$[[$Accounts$],[$Receivable$]],5,000\mathrm{.}00,$Blondie's Boards $($new customer$)],[$Prepaid Expenses,$3,000\mathrm{.}00,],[$Accounts Payable,$4,500\mathrm{.}00,$Channel Islands $($new vendor$)]]$

Close the Opening Balance Equity account to Retained Earnings via journal entry $2$ as of $\frac{12}{31}\frac{?}{23}.$