Use the following partial T accounts to complete this exercise.

1) Prepare closing entries dated june 30, 20--

2) Post the closing entries to the T accounts following the top-down journal entry order.

Closing Entries (Net Loss) Instructions Use Die following partial lyting of accounts to complete this mer Accumulated Depreciation-omice Equipment Bu 120 Wagea Payable Bal 210 Raquel Zapata, Capital 5.000 Raquel Zapata, Drawing Bat. Income Summary Referral Fees Bal 2.05 Wages Expense 1,070 BA Atvertising Expense BE Rent Expense 1.000 Bal Supplies Expense Phone Expert 134 Us Expense 102 Ball Insurance Expense 110 Gas and Expense Depreciation Expense-Office Equipment 120 Miscellaneous Expense Recured 1. Prepare angenes dated 20- 2. Pour the douing and to react to wounaanby Closing Entries (Net Loss) Chart of Accounts CHART OF ACCOUNTS Chapter 06 General Ledger ASSETS REVENUE 401 Referral Fees 101 Cash 122 Accounts Receivable EXPENSES 141 Supplies 145 Prepaid Insurance 181 Office Equipment 181.1 Accumulated Depreciation Office Equipment LIABILITIES 202 Accounts Payable 219 Wages Payable 511 Wages Expense 512 Advertising Expense 515 Travel Expense 521 Rent Expense 523 Supplies Expense 525 Phone Expense 533 Utilities Expense 535 Insurance Expense 536 Postage Expense 538 Gas and Oil Expense 542 Depreciation Expense-Office Equipment 549 Miscellaneous Expenso EQUITY 311 Raquel Zapata, Capital 312 Raquel Zapata, Drawing 313 Income Summary Closing Entries (Net Loss) General Journal 1. Prepare closing entries dated June 30, 20- General Moumollastructions Question not attempted. PAGE 1 GENERAL JOURNAL Score: 0/226 DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT 1 Closing Entries 7 3 4 5 5 7 8 9 10 11 13 14 15 14 11 11 Accumulated Depreciation Office Equipment 120 Wages Payable Bal 270 Raquel Zapata, Capital 5.000 Closing Cloning B. Raquel Drawing 2.000 Closing 2.000 Incore Summary Closing Closing Ruuter Bal 2.305 Con 2.905 Wages Expo 1070 1,0702 al 33 Clowing Herten 1.000 Cang Supplier 1.000 323 . De Phone Cape 134 RE TGZ 102 118 110 GONE Como 89 Dar Espenemen Miscellaneous 97 Clean 97