U BU Balance Sheet Preparing Financial Statements and losing the Berish Company has the following account balance December 1, the end of fiscal year December 31 Det Assets Liabilities Canh Accounts receivable Equipment, gross Accumulated depreciation Equipment net Total abilities 11450 Common stock 16 Total assets Com 5 Tocar labies and equity (b) Prepare journal entries to close Beneish's temporary accounts. GENERAL JOURNAL Ref. Description Debit (1) Credit her 10000 To dos veccount 23 . TO 0 1 . todos pensent 30 Todos expense account 14 . Todose depreciation expense account 15 D Ta cloendideed account