Exercise 23 The adjusted account balances of Yogi Company at December 31, 2021 are as follows: $ 14,000 6,000 10,000 Accounts receivable Notes receivable Prepaid insurance. Machinery Depreciation expense. G. Yogi, drawings Promotion expense. Rent expense Salary expense Insurance expense $16,000 13,000 6,000 50,000 7,000 4,500 600 3,000 10,200 700 $111.000 Bank overdraft Accounts payable Notes payable Accumulated depreciation machinery Service revenue Interest revenue G. Yogi, capital Unearned revenue 16,000 29,000 2,000 18,000 16,000 $111.000 Instructions a) Prepare closing entries for December 31, 2021 b) Determine the balance in G. Yogi's capital account after the entries have been posted c) Prepare a post-closing trial balance at December 31, 2021