From the Following Partial Work Sheet for Walter Searing,journalize the Closing

Essay

From the following partial work sheet for Walter Searing,journalize the closing entries necessary for month-end and prepare a post-closing trial balance.
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$$\begin{array} { | l | l | l | } \hline \text { Account Title } & \text { Debit } & \text { Credit } \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline & & \\\hline\end{array}$$