Post the closing entries

Problem 4-2A (Part Level Submission) The adjusted trial balance columns of the worksheet for Alshwer Company are as follows. ALSHWER COMPANY Worksheet For the Year Ended December 31, 2017 Adjusted Trial Balance Account Titles Account No. 101 112 126 130 3 5,300 10,800 1,500 2,000 27,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Salaries and Wages Payable Interest Payable Common Stock Retained Earnings Dividends Service Revenue Advertising Expense Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Interest Expense 158 200 201 212 230 311 320 332 400 610 631 5,600 15,000 6,100 2,400 600 10,000 3,000 7,000 61,000 8,400 4,000 5,600 3,500 28,000 600 103,700 722 726 905 Totals 103.700