Did you let your accounts for Vino company appears as follows on March $3120$X$1$ account number $101$ cash $80,000$ account number $111$ account receivable $59,820$ account number $121$ supplies $10,600$ account number $131$ prepaid insurance $25,000$ account number $141$ equipment $$118,000$ account number $142$ accumulated depreciation equipment $41,320$ account number $202$ accounts payable $14,000$ account number $301$ Mesa Vino capital $130,000$ account number $302$ Mesa Vino drawing $13,000$ account number $401$ fees income $374,460$ account number $510$ depreciation expensive equipment $21,160$ account number $51111,400$ account number $514$ expense $33,000$ account number $517$ salary expense $166,000$ account number $518$ supplies expense $5600$ account number $519$ telephone expense $6800$ account number $523$ utility expense $9400$ all accounts have normal balances required number one prepared the closing entries number two post the transactions into appropriate ledger count hint be sure to enter beginning balances prep the closing entries