LO 5.1 Use the following T-accounts to prepare the four journal entries required to close the books: Debit Credit Cash Bal. 17,340 Rent Revenue Bal. 240,000 Advertising Expense Bal. 12,000 Insurance Expense Bal. 34,500 Salaries Expense Bal. 128,000 Dividends Bal. 22,000 Retained Earnings Bal. 59,500 PB 15. LO 5.3Using the following account balances, calculate for the two years presented: A. working capital B. current ratio 12/31/2018 12/31/2019 Accounts payable $12,790 $1,530 Accounts receivable 16,330 2,200 Cash 21,040 5,550 Prepaid insurance 4,500 1,200 Salaries payable 6,500 4,000 Utilities payable 1,200 550