Post closing entries to the T accounts.

KINGBIRD CLEANING SERVICES INC. Adjusted Trial Balance February 28, 2025 Debit Credit Cash $ 12,913 $ Accounts Receivable 11,100 Supplies 480 Prepaid Insurance 1,450 Prepaid Expenses 236 Allowance for Doubtful Accounts 333 Equipment 5,780 Accumulated Depreciation-Equipment \begin{tabular}{r} \hline 110 \\ \hline 820 \\ \hline \\ \hline 9,600 \\ \hline \end{tabular} Accounts Payable 5,780 Accounts Payable \begin{tabular}{rr|} \hline \\ \hline \\ \hline \\ \hline \\ \hline 110 \\ \hline 820 \\ \hline \\ \hline 9,600 \\ \hline 2,320 \\ \hline \end{tabular} Notes Payable Salaries and Wages Payable Interest Payable 48 Income Taxes Payable Unearned Service Revenue Common Stock 970 Paid-in Capital in Excess of Par-Common Stock 486 Cash Dividends 1,128 9,000 Treasury Stock 1,080 6,600 Service Revenue 14,502 Utilities Expense 236 Salaries and Wages Expense 6,960 Insurance Expense 725 Depreciation Expense 110 Bad Debt Expense 573 Supplies Expense 700 Interest Expense 48 Interest Expense 48 Loss on Disposal of Plant Assets 300 Income Tax Expense 970 Total \begin{tabular}{l} \( \$ \longdiv { 4 4 , 7 8 9 } \) \\ \hline \end{tabular} \begin{tabular}{l|l} & 44,789 \\ \hline \end{tabular} Post closing entries to the T-accounts. (Post entries in the order of journal entries presented above. For accounts that have zero ending balance, the entry should be the balance date and zero for the amount on the normal side of the account.) \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Supplies } \\ \hline 2/3 & 1,180 & 2/28 & 700 \\ \hline 2/28 Bal. & 480 & & \\ \hline \multicolumn{4}{|c|}{ Prepaid Insurance } \\ \hline 2/5 & 2,175 & 2/28 & 725 \\ \hline 2/28 Bal. & 1,450 & & \\ \hline \multicolumn{4}{|c|}{ Prepaid Expenses } \\ \hline 2/27 & 236 & & \\ \hline 2/28 Bal. & 236 & & \\ \hline \multicolumn{4}{|c|}{ Allowance for Doubtful Accounts } \\ \hline \multirow[t]{2}{*}{2/28} & 240 & 2/28 & 573 \\ \hline & & 2/28 Bal. & 333 \\ \hline \multicolumn{4}{|c|}{ Equipment } \\ \hline 2/1 & 10,820 & 2/5 & 5,040 \\ \hline 2/28 Bal. & 5,780 & & \\ \hline \multicolumn{4}{|c|}{ Accumulated Depreciation - Equipment } \\ \hline & & 2/28 & 110 \\ \hline & & 2/28 Bal. & 110 \\ \hline \end{tabular} Accounts Payable \begin{tabular}{|c|c|c|c|} \hline 2/18 & 360 & 2/3 & 1,180 \\ \hline & & 2/28 Bal. & 820 \\ \hline \end{tabular} Notes Payable \begin{tabular}{l|lr} \hline & 2/1 & 9,600 \\ \hline & 2/28 Bal. & 9,600 \end{tabular} Salaries and Wages Payable \begin{tabular}{l|lr} \hline & 2/28 & 2,320 \\ \hline & 2/28 Bal. & 2,320 \end{tabular} \begin{tabular}{l|lr} \multicolumn{4}{c}{ Interest Payable } & \\ \hline & 2/28 & 48 \\ \hline & 2/28 Bal. & 48 \end{tabular} Income Taxes Payable \begin{tabular}{l|lr} \hline & 2/28 & 970 \\ \hline & 2/28 Bal. & 970 \end{tabular} \begin{tabular}{lr|lr} \multicolumn{4}{c}{ Unearned Service Revenue } \\ \hline 2/28 & 162 & 2/17 & 648 \\ \hline & 2/28 Bal. & 486 \end{tabular} Common Stock \begin{tabular}{l|lr} \hline & 2/1 & 9,000 \\ \hline & 2/28 Bal. & 9,000 \end{tabular} \begin{tabular}{l|lr} \multicolumn{4}{c}{ Paid in Capital in Excess of Par-Common Stock } \\ \hline & 2/1 & 6,600 \\ \hline & 2/28 Bal. & 6,600 \end{tabular} Cash Dividends \begin{tabular}{ll|ll} \hline 2/28 & 1,128 & & \\ \hline & & & \\ \hline & & & \end{tabular} Income Summary Service Revenue \begin{tabular}{|c|c|c|} \hlinev & 2/16 & 4,680 \\ \hlinev & 2/23 & 5,160 \\ \hlinev & 2/28 & 4,500 \\ \hlinev & 2/28 & 162 \\ \hlinev & v & \\ \hline \end{tabular} Utilities Expense \begin{tabular}{l|l|ll} \hline 2/1 & 236 & & \\ \hlinev & & & \\ \hline & & & \end{tabular} Salaries and Wages Expense