The Dancing Quarterback Complete the Closing JE and Post-Closing T/B columns. Foot down to ensure Debits = Credits No. 101 126 128 129 167 168 201 209 301 302 403 612 637 640 622 652 690 695 901 901 901 Account Cash Accounts receivable Supplies-inventory Prepaid insurance Equipment Accumulated depreciation Accounts payable Salaries payable Leinart, capital Leinart, withdrawals Revenue Depreciation expense Insurance expense Rent expense Salaries expense Supplies expense Utilities expense Advertising expense Income summary: revenue Income summary: expense Income summary: income summary Adjusted T/B Closing JE's Post-Closing T/B Dr Cr Dr Cr Dr Cr 3,900 3900 350 250 60 100 300 200 1,200 1200 120 120 1,150 IL SO 200 200 5,000 500 160 4660 500 500 2,300 2200 120 120 300 300 500 500 1,000 1000 90 90 200 200 250 250 2300 2460 8,770 8,770 CA2O 420 5810 Totals The Dancing Quarterback Use the Adjusted Trial Balance amounts to record the Closing Journal Entries. Credit No. Account and description Debit CJE 1 Levente 2300 income summar 2200 iose rerenve caredit) account CJE 2 Income summary 2460 Depreciation Expense 120 insurance Experte 300 pent Expense 500 Adlarie Expenie 1000 INPPTs Experte 90 Militer Expense 200 Advertising Lxpense 250 Close Expeneldeba maccount CIE 3 Income summary 1600 cual-Leinart 1100 cios e income wummary anci, no capital CJE 4 Capitaleinar! 500 Witharana 500 close withdrawal cinANE 5420 5420 Totals