The December 31, 2021, adjusted trial balance for Fightin? Blue Hens Corporation is presented below.

Required:1. Record the necessary closing entries at December 31, 2021.2. Prepare a post-closing trial balance.

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Accounts Debit Credit Cash 12,000 150,000 6,000 30,000 400,000 Accounts Receivable Prepaid Rent Supplies Equipment Accumulated Depreciation Accounts Payable Salaries Payable Interest Payable Notes Payable (due in two years) Common Stock Retained Earnings $ 135,000 12,000 11,000 5,000 40,000 300,000 60,000 500,000 Service Revenue Salaries Expense Rent Expense Depreciation Expense Interest Expense 400,000 20,000 40,000 5,000 $1,063,000 $1,063,000 Totals