This is the only given problem. Our topic was about adjusting accounts and closing accounts. I need the answers for letters A (ledger account, not t account), B (closing entry journal), C, and D.

15. The trial balance for W. Stratachuk is shown below. (a) Open a ledger using the accounts and balances on the trial balance and account 302, Income Summary. (b) Journalize the closing entries for the month of December. c) Post the closing entries. (a) Prepare a post-closing trial balance. (e) Prepare a statement of owner's equity. (Does the final balance in the Capital account in the ledger agree with the statement of owner's equity? Credit Debit $ 2 400 2035 960 10 500 27 800 W. Stratachuk Trial Balance December 31, 20- Account Acc. No. Cash 100 Accounts Receivable 101 Supplies 102 Equipment 110 Delivery Truck 112 Accounts Payable 200 Bank Loan 210 W. Stratachuk, Capital 300 W. Stratachuk, Drawings 301 Sales 400 Salaries Expense 500 Rent Expense 501 Miscellaneous Expense 502 Office Expense 503 Telephone and Internet Expense 504 $ 2 245 1 400 40 600 3 000 11 970 6 000 1 500 540 255 1 225 $56 215 $56 215