2. Month End closing (25 points) MAKENI INC. Adjusted Trial Balance at June 30, 2021 is listed below: the debits and credits are to be created by you as these numbers are not listed by debits and credits. You do not have to recreate the adjusted trial balance but you will need the total for each account to perform the closing entries and the Closing trail balance. Account Amounts Accounts payable 40,300 Accounts receivable 120,500 Accumulated depreciation: office equipment 32,100 Capital stock 325,000 Cash 425,500 Consulting Fees Earned 375,100 Depreciation expense: office equipment 35,000 Dividends 65,400 Income taxes expense 60,500 Income taxes payable 55,200 Insurance expense 3,400 Interest expense 2,700 Interest payable 2,300 Notes payable (Due 6/30/2024) 155,900 Office equipment 720,000 Office supplies 6,300 Rent expenses 24,000 Retaining earnings 274,370 Salaries expense 24,700 Salaries payable 42,000 Supplies expense 17,500 Unearned consulting Fees 86,430 Unexpired insurance 10,500 Utilities expense 2,500 Totals 2,907,200 Requirement: A. Close All Temporary Accounts by journalizing and posting B. Prepare the statement of Retained Earnings C. Prepare the post-closing Trial Balance D. Evaluate the company Profitability and indicate whether the company is profitable. Give explanation E. Evaluate the company liquidity and indicate whether the company is liquid. Give explanation