a and b and c plz

Credit Hayat Co. has the following balances as of December 31, 2019: Hayat CO. Adjusted Trial Balance December 31 2019 Debit Cash $84,000 Accounts Receivable 46,000 Supplies 40,000 Equipment 150,000 Notes Payable Owner's Capital Owner's Drawings 2,000 Service Revenue Rent Revenue Supplies Expense 2,200 Salaries Expense 2,800 Utilities Expense 1,500 Rent Expense 1,500 Total $330,000 $50,000 160,000 95,000 25,000 $330.000 Required: a- Journalize the closing entries. b- Post to Owner's Capital using T-account. - Prepare a post-closing trial balance. "G