During its first month of operation, HFRM completed the following transactions. Requirement \#8: Prepare the closing entries at March 31 in the General Journal below. Hint:Use the balances for each account which appear on the Adjusted Trial Balance for your closing entries. Requirement \#9: Post the closing entries to the T-Accounts on the General Ledger worksheet and compute ending balances. Just add to the adjusted balances already listed. You will continue to use the same workbook for all 3 milestones. You do not need to download a new copy for Milestones 2 or 3 . When you submit Milestone 3, all sheets in your workbook will be complete. Please proceed to the Scenario section. Use the following account descriptions for journal entries