3,300 Owner's Capital Owner's Drawing Service Revenue Depreciation Expense Utilities Expense Insurance Expense Interest Expense Miscellaneous Expense Supplies Expense Decoration Expense Salaries & Wages Expense Total 750 1,600 8,000 100 2,300 12,200 900 25,400 $144,270 514422 Instructions: a. Journalize the closing entries. b. Post to owner's capital using the T-account. c. Prepare a post-closing trial balance