This March 31, 2022 adjusted trial balance for RJ’s Baseball Academy has been alphabetized as follows. Prepare the closing entries and the post-closing trial balance for the company.

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Account Name Accounts Payable Accounts Receivable Accumulated Depreciation, Baseball Equipment Accumulated Depreciation, Building Baseball Equipment Building Cash Copyright Depreciation Expense, Baseball Equipment Depreciation Expense, Building Land Loan Payable Rent Earned R. J. Good, Capital R. J. Good, Withdrawals Salaries Expense Store Supplies Telephone Expense Training Fees Earned Utilities Expense Total Dr. $ 27,750 75,000 102,000 17,000 15,000 7,500 5,200 50,000 5,750 20,000 5,150 3,150 Cr. $ 40,700 53,750 20,500 55,000 5,000 100,050 65,500 7,000 $340,500 $340,500