Required: Update the t-accounts for all general and adjusting entries, as they would appear prior to making any closing entries. Cash Office Supplies Land Divid ends Dr. Cr. Dr. Cr Dr. Cr. Dr. Cr. Inventory Accounts Payable Dr. CT. Dr. Sales Dr. Cr Cost of Goods Sold Bonds Payable Dr. Cr Dr. Cr. Prep aid Insurance DI. Cr Accounts Receiv able Premium' Dis count on Bonds Payable Dr. Cr Dr. Cr. Supplies Expense Dr. Cr Co mputer Equip ment DI. Cr Insurance Expense Dr. Cr