Adjusted trial balance of uChampion (uC) business owned by Ms Tany are given below: uChampion (uC) Adjusted Trial Balance As at 31 May 2022 Debit Credit $'000 $'000 Service Revenue 198 Accounts Payable 21 Revenue received in advance 22 Salaries Payable 8 Supplies on hand 9 Salaries Expense 33 Rent Expense 19 Furniture $81 Accounts Receivable 12 Prepaid Insurance 6 Unexpired Advertising 9 Equipment 110 Accumulated Depreciation- Equip $34 Ms Tany, Capital 60 Ms Tany, Drawings 15 Insurance expense 13 Supplies expense 20 Depreciation expense 16 TOTAL $343 $343 Required: Using the above information, prepare the following: a Closing entries as at 31 May 2022 8 marks b Post-closing trial balance as at 31 May 2022