2.300 201 Question marks) The adjusted trial balange columns of the worksheet for Al Zafreen Company w as follows. Adjusted Trial Balance Account No Account Titles Dr. Cr. Cash 15,800 Accounts Receivable 16,200 Supplies 130 Prepaid Inroe 4,400 151 Omce Equipment 44,000 152 Accumulated Depreciation Office Equipment 20,000 200 Notes Payable 20.000 Accounts Payable 8,000 Salaries Payable 2,600 Interest Payable 1.000 Share Capital Ordinary 30,000 320 Retained Earnings 6,000 332 Dividends 12,000 400 Service Revenue 77.800 610 Advertising Expense 12,000 631 Supplies Expense 3.700 Depreciation Expense 8.000 Insurance Expense 4,000 Salaries Expense 39.000 905 Interest Expense 1,000 Totals 165.400 165,400 230 311 711 (4 marks) (a) Prepare the closing journal entries. (b) Post the closing journals to the respective ledgers, (2 marks)