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The following is the adjusted trial balance for Almilia Company for the period ended December 31, 2018: Accounts Names Debit Credit Cash $30000 Supplies 20000 Equipment 100000 Accumulated depreciation -equipment 40000 AP 12000 Unearned revenue 6000 Owner's capital 80000 Owner's drawings 8000 Service revenue 120000 Interest revenue 4000 Salaries expense 60000 Rent expense 20000 Depreciation expense 10000 Supplies expense 14000 Total 262000 262000 Required: 1) Prepare the closing entries at December 31, 2018. 2) Prepare the post- closing balance only to Owner's Capital account. 3) Prepare the adjusted trial balance