EG - GA ( 1.02 ) V Capital 1 / 31:52 , 59) CLOSING ENTRIES ( NET LOSS ) Using the following partial listing of I accounts , prepare closing entries...

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Use the following partial listing of T accounts to do exercise.

1. Prepare closing entries dated January 31, 20--. Do not enter in the posting references until you have completed part 2. If an amount box does not require an entry, leave it blank.

2. Post the closing entries to the T accounts following the top-down journal entry order. If there is more than one closing entry for an account, enter in the order given in the journal above. Then, complete the posting in part 1.

Attachment 1
Attachment 2

EG - GA ( 1.02 )V Capital 1 / 31:52 , 59)CLOSING ENTRIES ( NET LOSS ) Using the following partial listing of I accounts ,prepare closing entries in general journal form dated January 31 , 20 - _. Then post theclosing entries to the I accounts .SHOWAccum . Dept . -WagesME HOWDel . Equip .185. 1ExpenseElectricity571Expense533Bal .100Bal . 1 , 80044WagesAdvertisingInsurancePayable219Expense512Expense535Bal .200Bal .80Bal30Saburo Goto ,RentGas and OilLLECapitalExpense521Expense538Bal .4 , 000Bal .500Bal .38Saburo Goto ,SuppliesDept . EXP. --Drawing312Expense523Del. Equip .541800Bal .120Bal .100IncomePhoneMiscellaneousSummary373Expense525Expense549Bal.58Bal .33DeliveryFees407Bal .2 , 200SERIES A PROBLEMS. ............... . ... ....... . . .................................. .......... .......... . . .. ........................................`