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Below is an alphabetical list of accounts of Master Cleaners as of December 31, after all adjusting entries have been posted.
Accounts Payable $ 2,700Accumulated Depreciation, Equipment 2,800Cash 2,600Depreciation Expense, Equipment 700E. Hess, Capital 7,000E. Hess, Drawing 16,800Equipment 12,300Income from Services 29,800Income SummaryInsurance Expense 1,600Miscellaneous Expense 300Prepaid Insurance 200Rent Expense 2,400Supplies Expense 900Utilities Expense 800Wages Expense 3,700
Instructions:1.Journalize the four closing entries in the proper order.
Record the account balances in t-accounts for owner’s equity, revenue, and expense accounts. Post the closing entries in these t-accounts using number 1 through 4.
Prepare a post-closing trial balance.

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