A company's fiscal year-end is December 31, 2024. The following is an adjusted trial balance as of December 31. Accounts Debit Credit Cash $10,000 Supplies 29,000 Prepaid Rent 20,000 Accounts $1,000 Payable Notes Payable 10,000 Common Stock Retained 30,000 7,000 Earnings Dividends 2,000 Service Revenue 56,000 Salaries 18,000 Expense Advertising 11,000 Expense Rent Expense 8,000 Utilities 6,000 Expense Totals $104,000 $104,000 Required: 1. Prepare the necessary closing entries. 2. Calculate the ending balance of Retained Earnings. 3. Prepare a post-closing trial balance