*****Prepare in good form the four closing journal entries for Anara Company as well as a post-closing trial balance *****

****Please use full account titles for clarity. Thank you!****

Adjusted Trial Balance December 31, 2019 Deblt Credit $ 7,400 11,200 4,600 1,000 24,000 $ 4,000 100,000 10,000 30,500 No. Account Title 101 Cash 104 Short-term investments 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 173 Building 174 Accumulated depreciation-Building 183 Land 201 Accounts payable 203 Interest payable 208 Rent payable 210 Wages payable 213 Property taxes payable 233 Unearned professional fees 244 Current portion of long-term notes payable 251 Long-term notes payable 301 P. Anara, Capital 302 P. Anara, Withdrawals 401 Professional fees earned 406 Rent earned 407 Dividends earned 409 Interest earned 606 Depreciation expenseBuilding 612 Depreciation expense-Equipment 623 Wages expense 633 Interest expense 637 Insurance expense 640 Rent expense 652 Supplies expense 682 Postage expense 683 Property taxes expense 684 Repairs expense 688 Telephone expense 690 Utilities expense Totals 3,500 1,750 400 1,280 3,330 750 8,400 31,600 92,800 8,000 59,600 4,500 1,000 1,320 2,000 1,000 18,500 1,550 1,525 3,600 1,000 410 4,825 679 521 1,920 $224,230 $224,230