Given the following adjusted account balances, post the closing entries at February 28, 2014 directly into the T-accounts. Also show account balances by inserting 'Balance' to the left of the respective amount.

Assets

10/Feb11,500

Dividends

27/Feb19,000

Income Summary

Interest Earned

9/Feb37,000

Liabilities

13/Feb16,000

Office Supplies Expense

18/Feb7,000

Retained Earnings

22/Feb43,000

Salaries Expense

5/Feb48,500

Share Capital

27/Feb14,000