Below Is an Alphabetical List of Accounts of Master Cleaners

Below is an alphabetical list of accounts of Master Cleaners as of December 31, after all adjusting entries have been posted.
Instructions:
$\begin{array}{lr}\text { Accounts Payable } & \$ 2,700 \\\text { Accumulated Depreciation, Equipment } & 2,800 \\\text { Cash } & 2,600 \\\text { Depreciation Expense, Equipment } & 700 \\\text { E. Hess, Capital } & 6,200 \\\text { E. Hess, Drawing } & 7,000 \\\text { Equipment } & 12,300 \\\text { Income from Services } & 29,800 \\\text { Income Summary } &\\\text { Insurance Expense } & 1,600 \\\text { Miscellaneous Expense } & 300 \\\text { Frepaid Insurance } & 200 \\\text { Rent Expense } & 2,400 \\\text { Advertising Expense } & 900 \\\text { Utilities Expense } & 800 \\\text { Wages Expense } & 3,700\end{array}$
1. Journalize the four closing entries in the proper order.
2. 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.
3. Prepare a post-closing trial balance.