( UL CUM of financial position. BE4-13 Refer to the data in BE4-11 for Oromocto Corporation. Prepare the closing journal entries. BE4-11 Oromocto Corporation reports the following adjusted account balances, shown in alphabetical order, at the end of its fiscal year, February 28, 2018: Accounts payable $13,000 Income tax payable $ 4,550 Accounts receivable 28,000 Insurance expense 3,500 Accumulated depreciation-equipment 5,400 Prepaid insurance 2,500 Cash Rent expense 6,000 Common shares 10,000 Retained earnings 21,000 Depreciation expense 4,400 Salaries payable 3,000 Dividends declared 2,000 Salaries expense 46,400 Equipment 23,450 Supplies 1,000 Fees earned 89,500 Supplies expense 4,000 Income tax expense 4,800 Utilities expense 2,400 18,000 Prepare an adjusted trial balance at February 28