Adjusted Trial Balance Debit Account Title Cash Credit Accounts Receivable Prepaid Insurance 1,500 1,460 800 900 5,500 550 1,300 760 6,550 Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Wages Payable Owner, Capital Owner, Drawing Service Revenue Wages Expense Rent Expense Supplies Expense Utilities Expense Depreciation Expense-Equipment 1,400 8,900 3,000 1,500 900 600 18,060 18,060 1. From the above adjusted trial balance, journalize the necessary closing entries. Omit explanations. i lemn Iblanle 1. From the above adjusted trial balance, journalize the necessary closing entries. Omit explanations. Note: If amount field below does not require a value, leave it blank. Page: 1 DATE ACCOUNT TITLE DOC. POST. E NO. REF. DEBIT CREDIT Closing Entries 2 a. 12 d. 2. Prepare a post-closing trial balance. Dret Cincinn Thial Balance 13 2. Prepare a post-closing trial balance. Post-Closing Trial Balance Account Title Debit Credit Cash Accounts Receivable Prepaid Insurance Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Wages Payable Owner, Capital Total