E4-19 On December 31, the adjusted trial balance of Oslo Employment Agency shows the following sele

E4-19 On December 31, the adjusted trial balance of Oslo Employment Agency shows the following selected data. Accounts Receivable $24,000 Commission Revenue $92,000 Interest Expense 7,800 Interest Payable 1,500 Analysis shows that adjusting entries were made to (1) accrue $4,500 of commission revenue and (2) accrue $1,500 interest expense. Instructions (a) Prepare the closing entries for the temporary accounts at December 31. (b) Prepare the reversing entries on January 1. (c) Post the entries in (a) and (b). Rule and balance the accounts. (Use T accounts.) (d) Prepare the entries to record (1) the collection of the accrued commissions on January 10 and (2) the payment of all interest due ($2,500) on January 15. (e) Post the entries in (d) to the temporary accounts