On December 31, after adjustments, Gonzalez Company's ledger contains the following account balances 101 Cash 111 Accounts Receivable 121 Supplies 131 Prepaid Rent 141 Equipment 142 Accumulated Depreciation-Equip 202 Accounts Payable 301 Emilio Gonzalez, Capital (12/1/2019) 302 Emilio Gonzalez, Drawing 401 Fees Income 511 Advertising Expense 514 Depreciation Expense-Equip. 517 Rent Expense 519 Salaries Expense 523 Utilities Expense $ 29,200 Dr. 16,000 Dr. 2,200 Dr 38,800 Dr. 46,000 Dr. 1,100 Cr. 6,700 Cr. 47,620 Cr. 6,400 Dr. 117,520 Cr. 4,000 Dr. 820 Dr 2,800 Dr. 20,800 Dr. 5,920 Dr. Required 1. Journalize the closing entries in the general journal. 2. Post the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances Analyze What is the balance of the Salaries Expense account after closing entries are posted? Complete this question by entering your answers in the tabs below Required 1Require Analyze Journalize the closing entries in the general journal