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Ex. 1 Presented below is an adjusted trial balance for UNE Company, at December 31, 2016. Cash $12,700 Accounts payable $10,000 Accounts receivable 20,000 Notes payable 9,000 Prepaid insurance 15,000 Accumulated Depreciation Equipment 35,000 Equipment 14,000 Depreciation expense 7,000 Service revenue 25,000 M. Trent, Drawing 1,500 Mr. Jos Mndez, Capital 24,000 Advertising expense 1,400 Unearned revenue 16,000 Rent expense 800 Salary expense 3,000 Insurance expense 1,600 $98,000 $98,000 Instructions (a) Prepare closing entries for December 31, 2016. (b) Determine the balance in M. Mndez capital account after the entries have been posted. Ex. 2 Indicate the proper sequence of the steps in the accounting cycle by placing numbers 1-8 in the blank spaces. ____ a. Analyze business transactions. ____ b. Journalize and post adjusting entries. ____ c. Journalize and post closing entries. ____ d. Journalize the transactions. ____ e. Prepare a post-closing trial balance. ____ f. Prepare a worksheet. ____ g. Prepare financial statements. ____ h. Post to ledger accounts