Instructions Closing Entries Post Closing Entries Instructions 1. Prepare closing entries dated June 30, 20. Do not enter in the posting references until you have completed part 2. If an amount box does not require an entry, leave it blank 2. Post the closing entries to the accounts following the top-down journal entry order. If there is more than one closing entry for an account, enter in the order given in the foumal. Then, complete the posting in part 1 Use the following partial listing of accounts to complete the exercise 181.1 Accum. Depr.-Office Equip. Bal. Wages Payable Pantally com Instructions Closing Entries Post Closing Entries Instructions 219 Wages Payable Bal. 260 Raquel Zapata, Capital Bal. 6,000 Raquel Zapata, Drawing 2,000 IN ME Income Summary Feedback Check My Work Partially correct PUSLIUS LILIUS Instructions Income Summary 313 Referral Fees 401 2,813 Wages Expense Bal. 1,080 Advertising Expense Feedback Check My Work Partially correct Instructions Closing Entries Post Closing Entries Instructions Advertising Expense Bal. Rent Expense 900 Supplies Expense Bal. 322 Feedback Check My Work Partially correct Instructions Closing Entries Post Closing Entries Instructions Phone Expense Bal Utilities Expense Insurance Expense Bal. Feedback Show Me How Calculator Instructions Closing Entries Post Closing Entries Closing Entries Supplies Expense Phone Expense Utilities Expense Insurance Expense Gas and Oil Expense Depreciation Expense-Office Equipment Miscellaneous Expense 16 June 30 Feedback Partially correct Check My Work All work saved nment Score 4 175