Post the closing entries to the T accounts. (CE refers to closing entries. Post entries in the order of journal entries presented in the previous part. If ending balance is zero, enter O in the column for the normal balance for that account. Enter balance of income Summary \begin{tabular}{|rr|} \hline Bal. & 97,900 \\ \hline & Supp \\ \hline Bal. & 2,000 \\ \hline \end{tabular} Prepaid Insurance \begin{tabular}{|c|ccc} \hline & & Bal. & 8,000 \\ 12a. & 8,000 & 12b. & 2,000 \\ \hline & & 2,000 \\ \hline \end{tabular} Dividends Declared Bal. 0 11. 14,300 Question 5 of 5 Utilities Expense Utilities Expense Interest Expense \begin{tabular}{|rr|c|} \hline \multicolumn{3}{|c|}{ Depreciation Expense } \\ \hline Bal. & 0 & \\ \hline 13. & 30,000 & v \\ \hlinev & & v \\ \hline \end{tabular}