Below is the adjusted trial balance for Ayako Legal Services.

Ayako Legal Services Adjusted Trial Balance As at 30 June 2020
Account	Debit	Credit
Cash at bank	78,000
Accounts Receivable	32,000
Supplies	4,000
Prepaid insurance	6,000
Equipment	12,800
Accounts payable		6,000
Unearned Revenue		3,300
Salary payable		4,000
Bank loan		28,600
Ayako, Capital		89,800
Ayako, Drawings	3,700
Service revenue		29,100
Salary expense	12,000
Insurance expense	3,000
Rent expense	4,500
Electricity expense	4,800
	160,800	160,800

Required:

1. Prepare the closing entries for Ayako Legal Services. Dates and narrations are required.
2. Prepare the Post-closing Trial Balance for Ayako Legal Services as at 30 June 2020.

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