Cash: Accounts receivable Supplies Equipment Accounts payable Notes payable Capital stock Dividends Service revenue Rent expense Advertising expense Utilities expense Salaries expense Totals ACROS Consulting Company Trial Balance December 31, 2022 Debit $5,535,000 550,000 30,000 230,000 10,000 100,000 65,000 100,000 ? $6,860,000 Credit $220,000 1,000,000 5,040,000 600,000 $6,860,000 Required: a. Prepare journal entries that will close the revenue, expense and dividends accounts to th retained earnings account. (Prepare a combined entry to close revenue and expense, and separate entry to close dividends.) (7%) b. Prepare a post-closing trial balance for December 31, 2022. (10%) Cash: Accounts receivable Supplies Equipment Accounts payable Notes payable Capital stock Dividends Service revenue Rent expense Advertising expense Utilities expense Salaries expense Totals ACROS Consulting Company Trial Balance December 31, 2022 Debit $5,535,000 550,000 30,000 230,000 10,000 100,000 65,000 100,000 ? $6,860,000 Credit $220,000 1,000,000 5,040,000 600,000 $6,860,000 Required: a. Prepare journal entries that will close the revenue, expense and dividends accounts to th retained earnings account. (Prepare a combined entry to close revenue and expense, and separate entry to close dividends.) (7%) b. Prepare a post-closing trial balance for December 31, 2022. (10%)