Closing Problem week y The ledger accounts of E-Resources appear as follows on March 31, 201X: All accounts have normal balances. Journalize and post the closing entries. The adjusted trial balance balances have been entered into the General Ledgers accounts for you. 1. Journal the closing entries 2. Post the closing entries to the GL accounts # Include revenue, expenses and draw 3. Prepare a post closing trial balance TRIAL BALANCE Adjusted Trail Balance DR CR Cash 80,000 accounts rec 58,820 Supplies 10,600 Ppd Insurance 25,000 Equipment 118,000 Accum Drp Equip 41,320 Accounts Payable 13,000 Capital 130,000 Draw 13,000 Fee income 374,460 Depr expense eq 21,160 Salary expense 166,000 Insurance expense 11,400 Rent expense 33,000 Supply expense 5,600 Telephone expense 6,800 utilities expense 9,400 558,780 558,780