Problem 6.3A (Static) Journalizing and posting closing entries. LO 6-1 On December 31, after adjustments, Ponthieu Company's ledger contains the following account balances: $ 101 Cash 111 Accounts receivable 121 Supplies 131 Prepaid rent 141 Equipment 142 Accumulated depreciation-Equip. 2e2 Accounts payable 3ei Louis ponthieu, Capital (12/1/2ex1) 302 Louis ponthieu, Drawing 401 Fees income 511 Advertising expense 514 Depreciation expense-Equip. 517 Rent expense 519 Salaries expense 523 Utilities expense 47,200 Dr. 17,808 Dr. 4,000 Dr. 40, 600 Dr. 64,000 Dr. 2,ee Cr. . 8,588 Cr. 85,620 Cr. 8,200 Dr. 163,600 Cr. 5,800 Dr. 1,000 Dr. 4,600 Dr. 38,800 Dr 7,720 Dr. Required: 1. Journalize the closing entries in the general journal. 2. Post the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances. Analyze