Closing Entries The adjusted trial balance for Barry Moving Service as of December 31 is as follows: BARRY MOVING SERVICE Adjusted Trial Balance December 31 Debit Credit Cash $5,400 Accounts Receivable 5,250 Supplies 5,300 Prepaid Advertising 3,000 Trucks 30,300 Accum. Depreciation. - Trucks $10,000 Equipment 7,600 Accum. Depreciation. - Equipment 2,100 Accounts Payable 1,200 Unearned Service Fees 6,700 Common Stock 11,000 Retained Earnings 16,750 Dividends 7,700 Service Fees Earned 81,000 Wages Expense 31,200 Rent Expense 10,200 Insurance Expense 4,900 Supplies Expense 5.100 Advertising Expense 8,000 Depreciation Expense - Trucks 4,000 Depreciation Expense - Equipment 800 Totals $128,750 5128,750 Required a. Prepare the closing entries at December 31 directly to Retained Earnings in general journal form. b. After the closing entries are posted, calculate the ending balance in the Retained Earnings account. c. Prepare a post-closing trial balance