Make changes to the following accounts via journal entry 1 as of 12/31/25 with an offset to Opening Balance Equity:

Account	Amount	Name
Accounts Receivable (A/R)	4,125.00	GHO Marketing (new customer)
Prepaid Expenses	2,750.00	?
Accounts Payable (A/P)	5,000.00	Apple Inc. (new vendor)

7

Close the Opening Balance Equity account (which should have a balance of $10,075) to Owners Equity via journal entry 2 as of 12/31/25. (Note: Use Owners Equity as this company is a sole proprietorship. Retained Earnings would have been used if this company had been a corporation.)