Closing Entries (Net Loss) Instructions Chart of Accounts General Journal Taccounts Instructions Use the following partial listing of accounts to complete this exercise Accumulated Depreciation Office Equipment Bal 110 V Wages Payable Bal 260 Raquel Zapata, Capital Bal 6.000 Raquel Zapata, Drawing Bal 2,000 Income Summary Referral Fees Bal 2.813 Wages Expense Bal 1,080 Advertising Expense Bal 34 Check My Work Instructions Chart of Accounts Taccounts General Journal Instructions Advertising Expense Bal 34 Rent Expense Bal 900 Supplies Expense Bal 322 Phone Expense Bal 133 Utilities Expense Bal 102 Insurance Expense Bal 120 Gas and Oil Expense Bal 88 Depreciation Expense-Office Equipment Bal 110 Miscellaneous Expense Closing Entries (Net Loss) Instructions Chart of Accounts General Journal Taccounts x Instructions Supplies Expense Bal 322 Phone Expense Bal 133 Utilities Expense Bal 102 Insurance Expense Bal 120 Gas and Oil Expense 88 Bal Depreciation Expense-Office Equipment Bal 110 Miscellaneous Expense Bat 98 Required: 1 Prepare closing entries dated June 30, 20 2. Post the closing entries to the accounts following the top down journal entry order Check My Work Show Me How ing Entries (Net Loss) Istructions Chart of Accounts Taccounts General Journal tructions Chart of Accounts CHART OF ACCOUNTS Chapter 06 General Ledger ASSETS REVENUE 101 Cash 401 Referral Fees 122 Accounts Receivable EXPENSES 141 Supplies 145 Prepaid Insurance 181 Office Equipment 181.1 Accumulated Depreciation Office Equipment 511 Wages Expense 512 Advertising Expense 515 Travel Expense 521 Rent Expense LIABILITIES 523 Supplies Expense 202 Accounts Payable 525 Phone Expense 219 Wages Payable EQUITY 533 Utilities Expense 535 Insurance Expense 536 Postage Expense 538 Gas and Oil Expense 542 Depreciation Expense-Office Equipment 549 Miscellaneous Expense 311 Raquel Zapata, Capital 312 Raquel Zapata, Drawing 313 Income Summary Entries (Net Loss) tructions Chart of Accounts General Journal Taccounts uctions Chart of Accounts General Journal PAGE 1 GENERAL JOURNAL DELIT CREDIT POSTRE DATE ACCOUNT TITLE Closing Entries 2 3 . 5 6 9 10 11 12 13 14 15 16 k My Work Instructions Chart of Accounts General Journal Taccounts Instructions Chart of Accounts General Journal Taccounts PAGE 1 Taccounts Instructions CREDIT Accumulated Depreciation Office Equipment Bal 110 that Wages Payable 3 Bal 260 Raquel Zapata, Capital Bal 6,000 Closing Closing 10 Bal 11 Raquel Zapata, Drawing Bal. 2,000 Closing 15 Income Summary Closing Closing Check My Work ing Entries (Net Loss) nstructions Chart of Accounts General Journal Taccounts structions Chart of Accounts General Journal Taccounts PAGE 1 Income Summary Closing Closing CREDIT Closing Referral Fees Bal 2.813 Closing Wages Expense Bal 1,080 Closing Advertising Expense SO Bal 34 Closing Rent Expense 14 Bal 900 15 Closing dk My Work structions Chart of Accounts General Journal Taccounts uctions Chart of Accounts General Journal Taccounts PA Supplies Expense Bal 322 CREI Closing Phone Expense Bal 133 5 Closing Utilities Expense Bal 102 Closing 10 Insurance Expense N 11 Bal 120 12 Closing 15 Gas and Oil Expense 14 15 Bal 88 16 Closing My Work Entries (Net Loss) ructions Chart of Accounts General Journal Taccounts Etions hart of Accounts General Journal Taccounts Bal 102 c Closing 1 Insurance Expense 2 3 Bal 120 Closing is Gas and Oil Expense Bal 88 Closing Depreciation Expense-Office Equipment 30 Bal 110 11 Closing 12 13 Miscellaneous Expense 14 Bal 98 15 Closing My Work