Exercise $3-19($Algo$)$ Record closing entries and prepare a post$-$closing trial balance $($LO$3-6,3-7)$

The December $31,2024,$ adjusted trial balance for Badger Corporation is presented below.

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$28,000,],[$Accounts Receivable,$230,000,],[$Prepaid Rent,$6,000,],[$Supplies$,46,000,],[\backslash$table$[[$Land$],[$Accounts Payable$]],345,000,],[$Salaries Payable,,$\backslash$table$[[,,],[$Interest Payable,,$\backslash$table$[[7,000]]],[$Notes Payable $($due in two years$),,56,000],[$Common Stock,,$380,000],[$Retained Earnings,,$92,000],[$Service Revenue,,$580,000],[$Salaries Expense,$416,000,],[$Rent Expense,$36,000,],[$Utilities Expense,$56,000,],[$Interest Expense,$7,000,],[$Totals$,$$$1,170,000,$$$1,170,000$