2. The adjusted trial balance columns of a work sheet for a company are listed below Debit Credit Cash 12,000 17,000 Accounts Receivable Office Supplies Prepaid Insurance Office Equipment Accumulated Depr.Office Equip Accounts Payable Unearned Service Revenue 3,000 1,000 75,000 5,000 8,000 2,000 36,000 Retained Earnings Dividends 4,000 Service Revenue 165,000 Salary Expense Insurance Expense Office Supply Expense Depreciation ExpenseOffice Eq Rent Expense Interest Expense 82,000 6,500 5,500 5,250 2,750 2,000 216,000 216,000 Instructions: From the adjusted trial balance, prepare the a) closing entries in general journal form and b) a post-closing trial balance as of December 31, 2018