Post the closing entries. $($Post entries in the order of journal entries presented in the previous part.$)$

$\backslash$table$[[,$Owner's Capital,,No$.301],[$Date Explanation Ref.,Debit,Credit,Balance$]]$

Jan. $1$ Balance

Dec. $31$ Closing entry J$14$

Dec. $31$ Closing entry J$14$

$\backslash$table$[[$Owner$\text{'}$s Drawings,No$.306],[$Date$,$Explanation,Ref.,Debit,Credit,Balance$],[$Dec$.31,$Balance,$\sqrt[\phantom{2}]{?},,,],[$Dec$.31,$Closing entry,$J14,,,]]$