At March 31, 2021, account balances after adjustments for Maddux Cinema are as follows: Account Balances Accounts (After Adjustment) Cash $6,000 Concession supplies....... 4,000 Theatre equipment...... 50,000 Accumulated depreciationtheatre equipment.. 12,000 Accounts payable 5,000 N. Maddux, capital 20,000 N. Maddux, drawings ...... 12,000 Admission ticket revenues 60,000 Popcorn revenues.. 37,000 Candy revenues.. 19,000 Advertising expense 12,000 Concession supplies expense 19,000 Depreciation expense..... 4,000 Film rental expense 16,000 Rent expense.. 12,000 Salaries expense 13,000 Utilities expense. 5,000 HERE Required: a) Prepare the closing journal entries for Maddux Cinema. b) Prepare a post-closing trial balance