Use the following partial listing of T accounts to complete this exercise. 1. Prepare closing entries dated January 31,

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Use the following partial listing of T accounts to complete this
exercise.
1. Prepare closing entries dated January 31,
20--. Do not enter 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 for part 1.
Closing Entries (Net Loss)
1. Prepare closing entries dated January 31,
20--. Do not enter the posting references until you have completed
part 2. If an amount box does not require an entry, leave it
blank.
Delivery FeesIncome SummaryKylea Vasquez, CapitalKylea Vasquez,
Drawing
Delivery FeesIncome SummaryKylea Vasquez, DrawingWages
Payable
Delivery FeesIncome SummaryKylea Vasquez, CapitalKylea Vasquez,
Drawing
Kylea Vasquez, CapitalKylea Vasquez, DrawingWages ExpenseWages
Payable
Accumulated Depreciation-Office EquipmentAdvertising
ExpenseIncome SmmaryKylea Vasquez, Drawing
Accumulated Depreciation-Office EquipmentDelivery FeesKylea
Vasquez, CapitalRent Expense
Delivery FeesIncome SummarySupplies ExpenseWages Payable
Accumulated Depreciation-Office EquipmentDelivery FeesKylea
Vasquez, DrawingPhone Expense
Electricity ExpenseIncome SummaryKylea Vasquez, DrawingWages
Payable
Accumulated Depreciation-Office EquipmentDelivery FeesInsurance
ExpenseKylea Vasquez, Capital
Gas and Oil ExpenseIncome SummaryKylea Vasquez, CapitalKylea
Vasquez, Drawing
Accumulated Depreciation-Office EquipmentDelivery
FeesDepreciation Expense-Delivery EquipmentKylea Vasquez,
CapitalKylea Vasquez, Drawing
Delivery FeesKylea Vasquez, DrawingMiscellaneous ExpenseWages
Payable
Accumulated Depreciation-Office EquipmentDelivery FeesIncome
SummaryKylea Vasquez, Capital
Delivery FeesIncome SummaryKylea Vasquez, CapitalWages
Payable
Accumulated Depreciation-Office EquipmentDelivery FeesKylea
Vasquez, CapitalKylea Vasquez, Drawing
Delivery FeesKylea Vasquez, CapitalKylea Vasquez, DrawingWage
Expense
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 for part 1.