Based on the following Adjusted Trial Balancefor Adventure Tour Ltd:

Adventure Tour Ltd
Adjusted TrialBalance
January 31, 2022
Account Title	Debit	Credit
Cash	508,100
Supplies	200
Prepaid Rent	3,300
Equipment	10,800
Accumulated Depreciation - Equipment		150
Accounts Receivable	8,500
Accounts Payable		11,550
Unearned Service Revenue		1,700
Salaries Payable		2,350
Share Capital-Ordinary		500,000
Service Revenue		19,000
Utilities Expense	500
Supplies Expense	550
Rent Expense	300
Depreciation Expense	150
Salaries Expense	2,350
Total	534,750	534,750

Requirements:

1. Prepare the closingentries; (48 Points)
2. Prepare the T-accounts for Retained Earnings and IncomeSummary; (20 Points)
3. Prepare Post-closing Trial Balance. (20 Points)