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A B c D E F Closing Problem The ledger accounts of E-Resources appear as follows on March 31, 201x: All accounts have normal balances. Joumalize and post the closing entries. The adjusted trial balance balances have been entered into the General Ledgers accounts for you. 1. Journal the closing entries Loboiubwinihbaiui-nbmm'dmu'h ED E1 !2 l3 !4 [5 !6 2. Post the closing entries to the GL accounts . Include revenue, expenses and draw 3. Prepare a post closing trial balance TRIAL BALANCE Adjusted Trail Balance Cash 80,000 accounts rec 58,820 Supplies 10,600 de Insurance 25,000 Equipment 118,000 Accum Drp Equip 41,320 Accounts Payable 13,000 Capital 130,000 Draw 13,000 Fee income 374,460 Depr expense eq Salary expense Insurance expense Rent expense Supply expense 21,160 165,000 11,400 Post the Closing Entries to the General Ledger General Ledger Cash Ref Debit Credit Balance accounts receivable Ref Debit Credit Balance Equipment Ref Debit Credit BalanceCapital Ref Debit Credit Balance Drawing Ref Debit Credit Balance Fee Income Ref Debit Credit Balance Rent Expense Ref Debit Credit Balance\fPrepare the Post Closing Trial Balance E Resources Post Closing Trial balance March 31, 201x Accounts Debit Credit