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Pont-ddosing Debit The following in an Adote hiel Balance for around and new Newfoundland Bee Harvesterine Worksheet December 31, 2020 Adjusted Trial Balance Acct no. Account Debit Credit 10X Cash 5,825 105 Accounts Receivable 3,550 126 Harvesting Supplies 950 128 Prepaid Insurance 1,050 131 Prepaid Rent 800 163 Harvester 9,475 168 Accumulated Depreciation, 2,000 Harvester 201 Accounts Payable 2,975 210 Accrued Wages 1350 215 Notes Payable 7 500 301 M Avalon, Capital 44,075 302 M Avalon, Withdrawals 32,500 401 Snow Plow Fees Earned 40,000 501 Depreciation Expense, 1,000 Harvester Wages Expense 32,000 537 Rent Expense 4,750 540 Utilities Expense 3,750 550 Harvesting Supplies 2,250 Expense $97,900 $97,900 522 Required: 1. Using the provided General Journal, prepare the closing entries. Explanations are required. 2. Using the provided General ledger account, update the balance in the Capital account 3. Complete a post-closing trial balance. KX