Courtney Consulting Adjusted Trial Balance December 31, 2022 $5,050 $ 9,000 .36,700 19,650 18,000 ERLEBERRIA ..100,000 ..67,000 .20,000 Accounts receivable. Accounts payable Accumulated depreciation, equipment Depreciation expense, equipment.. Cash Consulting revenue S. Jones, capital S. Jones, drawings.. Interest revenue Land... Office equipment. Office supplies Office supplies expense Prepaid rent Rent expense. Salaries expense Unearned consulting revenue........... 1,000 .32,000 .50,000 .7.000 .16,000 ...2,000 .24,000 .35,000 15,000 $228.700 $228.700 REQUIRED: Part A) Prepare journal entries required to close the temporary accounts at December 31, 2022 on the general journal form provided on the Excel Da Sheet Part B) Calculate the closing Capital balance $ (Show your calculation and answer on the Excel Data sheet) NOTE: Explanations are NOT required for journal entries