VI.Preparing closing entries from a trial balance and financial Statement (24) Presented below is the December 31, 2018, pre-closing trial balance for the Crozier Company. The accounts are intentionally presented in a random order. Account Debits Credits Unearned revenue 4,000 Accounts receivable 21,000 Accounts payable 2,000 Wages expense 1,000 Land 5,000 Revenue 34,000 Dividends 2,000 Equipment 12,000 Accumulated depreciation--equipment 3,000 Wages payable 1,000 Cash 13,000 Supplies expense 2,500 Common stock 21,000 Supplies 1,500 Operating expenses 7,000 Totals 65,000 65,000 Required 1. Based on the trial balance above, prepare all necessary closing journal entries for Crozier Company for December 31, 2018. Space is provided below. (2x3=6') 2. Prepare income Statement, statement of OE and balance sheet. (6'x3=18')