CH M ORE! 501(002) 18807744 SAM CHIWAL- Microsoft Word 21 AaBbCD AaBbCD Aal AaB AaBb AaBbcc AaBbcc AaBbce , - NE 8. 10.00 points Exercise 5.5 Preparing Closing Entries and an After-Closing Trial Balance L.O. 2.4.5 Refer to the adjusted following items balance of Wilderness Guide Series Limited stated below to respond to the WILDERNESS GUIDE SERVICES, LIMITED Adjusted Trial Balance December 31, 2013 Cash $ 12.200 Accounts receivable Camping supplies Unexpired insurance policies Equipment Accumulated depreciation equipment Notes payable de 4/1/12) Accounts payable Share capital Retained earnings Dividends Guide revenue eamed Salary expense Camping supply expense S020950 tres December 31, 2013 (Omit the "S" sign in your response b. Prepare an after-closing trial balance dated December 31, 2013. (The items in the Trial Balance should be grouped as follows: Assets, Liabilities (in order of their liquidity) and Equity. Input all amounts as positive values. Omit the "S" sign in your response.) CR (Ctr