A completed worksheet for The King Group is given below. The King Group Worksheet Month Ended December 31, 2019 Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash 93,300 93,300 93,300 Accounts Receivable 12,900 12,900 12,900 Supplies 7,800 ( a) 3,300 4,500 4,500 Prepaid Advertising 31,200 ( b) 3,900 27,300 27,300 Equipment 82,500 82,500 82,500 Accumulated Depreciation Equipment ( c) 3,300 3,300 3,300 Accounts Payable 12,900 12,900 12,900 Delva King, Capital 141,000 141,000 141,000 Delva King, Drawing 9,300 9,300 9,300 Fees Income 100,650 100,650 100,650 Supplies Expense ( a) 3,300 3,300 3,300 Advertising Expense ( b) 3,900 3,900 3,900 Depreciation ExpenseEquipment ( c) 3,300 3,300 3,300 Salaries Expense 15,300 15,300 15,300 Utilities Expense 2,250 2,250 2,250 Totals 254,550 254,550 10,500 10,500 257,850 257,850 28,050 100,650 229,800 157,200 Net Income 72,600 72,600 100,650 100,650 229,800 229,800 Required: Record the adjusting entries in the general journal (transactions 1-3). Record the closing entries in the general journal (transactions 4-7). Post the adjusting entries and the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances. Prepare a post-closing trial balance. Analyze: How many accounts are listed in the adjusted and post-closing trial balance section?