Accounts payable Owner, Capital The ledger accounts for Fleetstar Transportation include the following normal balances as of December 31, 2021: Cash Utilities expense 18,750 26,125 14,000 96,675 Accumulated amortization-building 15,000 Service revenue 199,750 Salaries expense 76,250 Accounts receivable 37,500 Unearned service revenue 31,250 Amortization expense 76,750 200,000 Building Mortgage payable 125,000 Owner, Withdrawals 28,750 17,550 Supplies expense Required: (note: there is additional space on the following page to complete this question if needed) a) Prepare the closing entries in proper format for Fleetstar Transportation at the December 31, 2021 year-end. b) Prepare a post-closing trial balance for Fleetstar Transportation at December 31, 2021. (7.5 marks) (5.5 marks)