CSR points) The adjusted trial balance of Kramer's Legal Practice appears below: KRAMER'S LEGAL PRACTICE Adjusted Trial Balance December 31, 2024 Cash.. Accounts receivable Office supplies Equipment. Accumulated depreciation-equipment Furniture Accumulated depreciation-furniture. Accounts payable Unearned revenue. H. Kramer, capital. H. Kramer, drawings. Service revenue Supplies expense Depreciation expense Rent expense Debit $ 6,400 Credit 1,200 1,800 8,000 $ 2,500 6,000 1,500 6,000 3,000 12,400 2,500 5,500 600 2,500 1,900 $30,900 $30,900 Instructions Using the information from the adjusted trial balance, prepare the following for the year ended December 31: a) an income statement, a statement of owner's equity, and a balance sheet. (5 points) b) Then, create the closing entries to prepare the accounts for the start of the next year. (8 points) c) What is the new ending balance in the Capital account - create a T account to demonstrate. (1 point) d) Create the Post Closing Trial Balance. (2 points)