and if someone could also verify part a, please

7) Past Track Racing has the following unadjusted trial balance at the yeat end. Credit 334 Account Title Kanti Debit 3700 72.00 Scoated Depreciation 5555 counts Paya 4.200 This Page Deferred Rev Common Stock 19.20 Red Barn Dividends Sood Service Revenue 30 Uses Fe Supplies Esponse Deprecation Expert Tocal 575.10 a. Record adjusting entries: 1) Depreciation for the year on the equpment is $2,900 2) Supplies remaining on hand at the end of the year equal 1.200 3) of the $7,000 paid in advance by customcn $4.500 of the work has been completed by the year end 4) Recere current month's bill of 51,100 and will pay a este TASO d 575.000 D Egripment 3900 All. Depreciation A Supplies Expense - 19.00 1500 Send Brake 8.500 000 Service Revente LOOD 4) Utilities expense 1.100 Utiling payable 1.100 b. Prepare adjusted trail balance and post-closing trail balance: Adjusted Trial Balance Post-Closing Trial Balance Account Title Debit Credit Account Title Debit Credit Cash Gash Supplica Supplies Equipment Equipment Accumulated Depreciation Accumulated Depreciation Accounts Payable Accounts Payable Utilities Payable Utilities Payable Deferred Revenue Deferred Revende Kommon Stock Common Stock Retained Earnings Retained Famines Dividends Dividends Service Revenuc Service Revenue Utilities Expense Utilities Espen Supplies Expense Supplies Finense Depreciation Expense Danteciation Expete Total Total