Use the Adjusted Trial Balance Below

Use the adjusted trial balance below.
a.
For each account,open a T account,title the account,and place its balance in it.
b.
Prepare closing entries in general journal format.
c.
Post closing entries to the T accounts.Give each entry a reference letter.
d.
Prepare a post-closing trial balance.
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$\begin{array}{c}\text { Adjusted Trial Balance }\\\\\begin{array}{lr} \underline{\text { Account Title} } & \underline{\text { Debit} } & \underline{\text { Credit }}\\\text { Cash } & 26,000 \\\text { Accounts Receivable } & 3,300 \\\text { Prepaid Insurance } & 6,600 \\\text { Supplies } & 1,200 \\\text { Land } & 42,300 \\\text { Equipment } & 5,700\\\text { Accumulated Depreciation-Equipment } && 5,500 \\\text { Accounts Payable } && 5,300 \\\text { Owner, Capital } && 73,900\\\text { Owner, Drawing } & 3,200 & \\\text { Service Fees } & & 20,000 \\\text { W7ages Expense } & 8.500 & \\\text { Supplies Expense } & 2,100 \\\text { Utilities Expense } & 200 \\\text { Insurance Expense } & 100 \\\text { Depreciation Expense-Equipment } & \underline{ 5.500} &\underline{\quad\quad}\\&104,700&104,700\end{array}\end{array}$