Dr. P5-38. This March 31, 2022 adjusted trial balance for RJ's Baseball Academy has been Journalizing closing entries and alphabetized as follows. Prepare the closing entries and the post-closing trial bal preparing a post-closing trial ance for the company. balance O (20 min) Account Name Cr. Accounts Payable Check Figure $ 40,700 Accounts Receivable Post Closing Trial Balance total $ 27,750 Accumulated Depreciation, Baseball Equipment $291,900 53,750 Accumulated Depreciation, Building 20,500 Baseball Equipment 75,000 Building 102,000 Cash 17,000 Copyright 15,000 Depreciation Expense, Baseball Equipment 7,500 Depreciation Expense, Building 5,200 Land 50,000 Loan Payable 55,000 Rent Earned 5,000 R. J. Good, Capital 100,050 R. J. Good, Withdrawals 5,750 Salaries Expense 20,000 Store Supplies 5,150 Telephone Expense 3,150 Training Fees Earned 65,500 Utilities Expense 7,000 Total $340,500 $340,500