|| Problem 5-3A The completed work sheet for Valerie Insurance Agency as of December 31 is presented in your Working Papers or in Cengage Now, along with the general ledger as of December 31 before adjustments. Required If you are using working papers, complete the following: 1. Write the owner's name on the Capital and Drawing T accounts. 2. Write the balances from the unadjusted trial balance in the general ledger. 2. Journalize and post the adjusting entries. 3. Journalize and post the closing entries in the correct order. 4. Prepare a post-closing trial balance.