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Q3: The worksheet of the Ford Motor service Company LLC as follows. Ford Motor service Company LLC Worksheet (partial) for the year ended December 31, 2019 Adjusted Account Title/Ledger Balance Trial Balance Debit Credit Cash 56000 Accounts Receivables 64300 Supplies 23000 Prepaid Insurance 14500 Equipment 660000 Notes Payable 235400 Notes Payable 235400 Accounts Payable 57000 420000 Capital Drawings 15000 Service Revenue 160400 Salaries Expenses 24000 Rent Expenses 16000 872800 872800 Instruction a) Journalize the closing entries at December 31, 2019 b) Post the closing entries to "Income Summary" and "Capital by using "T" accounts (a)Journal Entries Date Account Ref. Debit Credit (b). "T" Accounts Capital Income Summary