Instructions Chart of Accounts General Ledger After the accounts have been adjusted at December 31, the end of the fiscal year, the following balances were taken from the ledger of Magenta Delivery Services Co.: ASSETS REVENUE Ellie Liu, Capital $8,366,300 11 Cash 41 Fees Earned Ellie Liu, Drawing 70,000 12 Accounts Receivable Fees Earned 1,644,500 13 Supplies EXPENSES Wages Expense 1,239,200 14 Prepaid Rent 51 Wages Expe Rent Expense 109,400 15 Land 52 Rent Expens Supplies Expense 26,800 54 Supplies Exp Miscellaneous Expense 19,300 LIABILITIES 59 Miscellaneou 21 Accounts Payable Required: amalla tha thu antrinsraciniadto close the Pofacto the charts for the avastasias 22 Unearned Fees titlaan Journal DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 Closing Entries 2 Dec 31 Fees Earned 3 Dec 31 Wages Expense I 4 Dec 31 Rent Expense 5 Dec. 31 Supplies Expense 6 Dec 31 Miscellaneous Expense 7 Dec 31 8 Dec 31 9 Dec 31