Below is the adjusted trial balance at December 31,2015 for Beachside Realty, that rents condominiums and furnishings. Refer to the Chart of Accounts for exact wording of account titles. ADJUSTED TRIAL BALANCE December 31, 20-- ACCOUNT TITLE DEBIT CREDIT 1 Cash 1,500.00 2 Accounts Receivable 2,000.00 3 Prepaid Insurance 1,600.00 4 Notes Receivable 2,800.00 5 Equipment 15,000.00 6 Accumulated Depreciation 7,000.00 7 Accounts Payable 2,400.00 8 Accrued Expenses Payable 3,920.00 9 Income Taxes Payable 2,700.00 10 Unearned Rent Fees 500.00 11 Capital Stock 1,000.00 12 Retained Earnings 3,700.00 13 Dividends 2,000 14 Rent Fees Earned 36,000.00 15 Furniture Rental Revenue 1,200.00 16 Wages Expense 19,000.00 17 Depreciation Expense 1,800.00 18 Utilities Expense 320.00 19 Insurance Expense 700.00 20 Maintenance Expense 9,000.00 21 Income Tax Expense 2,700.00 22 Totals 58,420.00 58,420.00 Required: 1) Prepare the required closing entries to close-out all the temporary accounts in the General Journal. 2) Prepare Post-Closing (Final) Trial Balance after completing the closing entries.