Closing Entries and Post-Closing Trial Balance Required: 1. Joumalize (page 10) and post the adjusting entries. 2. Journalize (page 11) and post the closing entries. 1. Journalize (page 10 ) and post the adjusting entries. 2. Joumalize (page 11) and post the closing entries. \begin{tabular}{|lcccccc|} \hline \multicolumn{1}{|c|}{ GENERAL LEDGER } & & \\ \hline ACCOUNT & & Cash & & & ACCOUNT NO. & 101 \\ \hline & & & & & BALANCE \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & DEBIT & CREDIT \\ \hline 20 & & & & & \\ Jan. 31 & & & & & & \\ \hline \end{tabular} \begin{tabular}{|lcccccc|} \hline ACCOUNT & & Prepaid Insurance & & & ACCOUNT NO. & 145 \\ \hline & & & & & BALANCE \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & DEBIT & CREDIT \\ \hline 20 & & & & & & \\ Jan. 31 & Balance & & & & & \\ Jan. 31 & & & & & & \\ \hline \end{tabular} \begin{tabular}{|ccccccc|} \hline ACCOUNT & Income Summary & & & ACCOUNT No. & 313 \\ \hline & & & & & BALANCE \\ \hline DATE & ITEM. & POST, REF. & DEBIT & CREDIT & DEBIT & CREDIT \end{tabular} \begin{tabular}{|ccccccc|} \hline ACCOUNT & & Supplies Expense & & ACCOUNT NO. & 523 \\ \hline & & & & BALANCE \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & DEBIT & CREDIT \\ \hline 20 & & & & & \\ Jan. 31 & & & & & \\ Jan. 31 & & & & & \\ \hline \end{tabular} \begin{tabular}{|lcccccc|} \hline & Gas and Oil Expense & & & ACCOUNT NO. & 538 \\ \hline & & & & & BALANCE \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & DEBIT & CREDIT \\ \hline 20 & & & & & & \\ Jan. 31 & Balance & & & & 190.00 & \\ Jan. 31 & & & & & & \\ \hline \end{tabular} \begin{tabular}{|lcccccc|} \hline ACCOUNT & Depreciation Expense-Delivery Equipment & & ACCOUNT No. & 541 \\ \hline & & & & & BALANCE \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & DEBIT & CREDIT \\ \hline 200 & & & & & & \\ Jan. 31 & & & & & \\ Jan. 31 & & & & & \\ \hline \end{tabular} 3. Prepare a post-closing trial balance