1. Prepare the closing entries for Matthew's Bowling Alley 2. Prepare a post-closing trial balance. 3. Compute the current ratio for Matthew's Bowling Alley /192018 Data Table Matthew's Bowling Alley Adjusted Trial Balance December 31, 2018 Balance Credit Account Title Cash Accounts Receivable Office Supplies Prepaid Insurance Land Debit $ 15,000 2,800 750 2,900 25,000 165,000 Accumulated Depreciation-Building $ 6,000 42,000 22,000 5,200 550 3,900 1,700 224,675 Accumulated Depreciation-Equipment Accounts Payable Utilities Payable Salaries Payable Unearned Revenue Bech, Capital Bech, Withdrawals Service Revenue Insurance Expense Salaries Expense Supplies Expense Utilities Expense Depreciation Expense-Equipment Depreciation Expense-Building Total 34,000 105,000 29,000 25,000 1,100 21,000 5,000 475 $ 369,025 $ 369,025