Question no. 1 (Exercise 4-9) Preparing closing entries and a post-closing trial balance The following adjusted trial balance contains the accounts and balances of Zein Company as of December 31, 2015, the end of its fiscal year. No. Account Title Debit Credit 101 Cash $19.000 13,000 3,000 24,000 $ 7.500 47,600 7.000 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation Equipment 301 R. Zein, Capital 302 R. Zein, Withdrawals 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals 44,000 3,000 22.000 2,500 3,400 2,200 $99, 100 $99.100 Check (2) R. Zein, Capital (ending). REQUIRED:- (1) Prepare the December 31, 2015, closing entries for Zein Company. Assume the account number for Income Summary is 901. (2) Prepare the December 31, 2015, post-closing trial balance for Zein Company