Accounts Payable $31,500 Accounts Receivable 3. Miranda Company makes bread for primary schools. The following alphabetical lists show the accounts and balances for the Miranda Company as of December 31, 2022. (11pts.) $242,000 32,400 XXXXXX Accumulated Depreciation-Equipment 52,300 Cash 126,000 Miranda, Capital Miranda, Drawings Notes Payable Prepaid Insurance 65,000 12,500 Supplies 16,000 Service Revenue: 145,200 Depreciation Expense-Equipment 17,500 Storage Expense 19,800 Equipment 135,200 Salary Expense 69,500 Required: a) Prepare a trial balance for the company with the proper heading and with the accounts in the proper account sequence. Determine the correct balance for Accounts Receivable. Use the two-column paper provided. b) Assume that this is Miranda Company's adjusted trial balance at year-end, prepare the four closing entries. (7pts.)