3. The following adjusted trial balance for Canadian Music School 1. Prepare the closing entries for December 31, 2019. 2. Post the closing entries. 3. Prepare the post-closing trial balance at December 31, 2019 Canadian Piano School Adjusted Trial Balance Debit Credit $ 7,000 3,000 31,000 $27,000 700 17,200 Cash..... Accounts receivable Piano...... Accumulated depreciation, piano Salaries payable. Melodie Martin, capital Melodie Martin, withdrawals. Teaching revenue.. Salaries expense Depreciation expense, piano. Utilities expense Totals 2,300 38,000 30,000 5,000 4,600 $82,900 $82,900