Use the following partial listing of T accounts to complete this exercise. Accumulated Depreciation-Office Equipment Bal. 110 Wages Payable Bal. 260 Raquel Zapata, Capital Bal. 6,000 Raquel Zapata, Drawing Bal. 2,000 Income Summary Referral Fees Bal. 2,813 Wages Expense Bal. 1,080 Advertising Expense Bal. 34 Rent Expense Bal. 900 Supplies Expense Bal. 322 Phone Expense Bal. 133 Utilities Expense Bal. 102 Insurance Expense Bal. 120 Gas and Oil Expense Bal. 88 Depreciation Expense-Office Equipment Bal. 110 Miscellaneous Expense Bal. 98 Required: 1. Prepare closing entries dated June 30, 20--. 2. Post the closing entries to the T accounts following the top-down journal entry order.