*** Please answer in Excel. I just need the post closing entries for the date account titles & explanations and the post closing T-Accounts. Thanks in advance!

Presented below is the December 31 trial balance of Nash Boutique. NASH BOUTIQUE TRIAL BALANCE DECEMBER 31 Debit Credit Cash $18,400 Accounts Receivable 39,400 Allowance for Doub unts $740 Inventory, December 31 81,960 Prepaid Insurance 5,870 Equipment 98,000 Accumulated Depreciation-Equipment 35,270 Notes Payable 26,740 Common Stock 85,430 Retained Earnings 9,460 Sales Revenue 639,030 Cost of Goods Sold 419,900 Salaries and Wages Expense (sales) 53,700 Advertising Expense 7,150 Salaries and Wages Expense (administrative) 67,000 Supplies Expense 5,290 $796,670 $796,670 Prepare closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 Sales Revenue 639,030 Income Summary 639,030 (To close revenue account) Dec. 31 Income Summary Cost of Goods Sold Advertising Expense Administrative Expenses Salaries and Wages Expense Office Expense Insurance Expense Bad Debt Expense Accumulated Depreciation Equipment Interest Expense (To close expense accounts) Dec. 31 Post closing entries. Cash Bal. 18,400 Inventory Bal. 81,960 Prepaid Insurance Bal. 5,870 Adj. 2,636 3,234 Common Stock Bal. 85,430 Salaries and Wages Expense (Sales) Bal. 53,700 Adj. 2,470 Bad Debt Expense Adj. 1,374 Interest Payable Adj. 3,233 Supplies Adj. 1,380 Retained Earnings Bal. 9,460 4 Accounts Receivable Bal. 39,400 Equipment Bal. 98,000 Notes Pavable Notes Payable Bal. 26,740 Sales Revenue Bal. 639,030 Advertising Expense Bal. 7,150 Adj. 740 Supplies Expense Bal. 5,290 Adj. 1,380 Depr. Exp. Adj. 14,000 Salaries and Wages Payable Adj. 2,470 Cost of Goods Sold Bal. 419,900 Allow. for Doubtful Accts. Bal. 740 Adj. 1,374 2,114 Accum. Depr.-Equipment Bal. 35,270 Adj. 14,000 49,270 Interest Expense Bal. 3,233 Insurance Expense Adj. 2,636 Interest Expense Bal. 3,233 Insurance Expense Adj. 2,636 Salaries and Wages Expense (Administrative) Bal. 67,000 Prepaid Advertising Adj. 740 Income Summary