Robert Evans owns a business, Beachside Realty, that rents condominiums and furnishings. The adjusted trial balance at December 31 is as follows: Account Debit Credit No. Balances Balances Cash 11 1,500 Accounts Receivable 12 2,000 Interest Receivable 13 100 14 1,600 16 2,800 Prepaid Insurance Notes Receivable (long-term) Equipment Accumulated Depreciation Accounts Payable 18 15,000 19 3,000 21 2.400 22 3.920 23 2,700 24 500 31 7.700 32 2,000 41 Accrued Expenses Payable Income Taxes Payable Unearned Rent Fees Robert Evans, Capital Robert Evans, Drawing Rent Fees Earned Furniture Rental Revenue Interest Revenue Wages Expense Depreciation Expense Utilities Expense Insurance Expense Maintenance Expense 42 37,000 1,200 100 43 51 19,000 52 1.800 53 320 54 700 55 9,000 56 2.700 Income Tax Expense 58,520 58,520 Instructions: 1. Journalize the entries to close the appropriate accounts. 2. Prepare Post Closing Trial Balance