prepare the closing journal entries, post to the general ledger (t-accounts), and prepare a post-closing trial balance.at the end of january, kci analyzed the following transactions for which journal entries have not yet been prepared. 31-jan an inventory count at the close of business on january 31 reveals that $160 of supplies are still on hand. 31-jan insurance of $200 expires each month. 31-jan the truck has a useful life of 5 years (60 months) and has a salvage value of $2,000. 31-jan completed cleaning services for customers for a total of $4000, but have not yet sent out the invoices.