Accounts receivable Accounts payable Accumulated depreciation-equipment Cash Depreciation expense-equipment $ 12,000 25,000 30,000 42,000 12,000 Insurance expense 7,000 Equipment 125,000 Service revenue 200,000 Notes payable 65,000 S. Stanton, Capital 17,000 S. Stanton, Withdrawals 18,000 Prepaid insurance 1,500 Salaries payable 4,000 Salaries expense 97,000 Supplies 1,500 Supplies expense 16,000 Unearned revenue 500 Utilities expense 9,500 (a) Prepare the necessary closing entries at December 31. (b) Prepare a post-closing trial balance at December 31.