Following is the Unadjusted Trial Balance of Ocelot Company, a private corporation owned and operated by Olivia Ocelot. All day-to-day transactions have already been recorded through December 31, 2021. All the balances shown are up-to-date but unadjusted. Ocelot Company Unadjusted Trial Balance December 31, 2021 Debit Credit Cash $ 19,500 Accounts Receivable 3,700 Prepaid Insurance 1,200 Equipment 27,000 Accumulated Depreciation- Equipment $ 4,800 Accounts Payable 9,100 Common Stock 14,000 Retained Earnings 8,900 Dividends 2,500 Service Revenue 48,900 Salary Expense 24,200 Utility Expense 6,500 Miscellaneous Expense 1,100 Totals $ 85,700 $ 85,700 Adjustment Data: a) A $1,500, unbilled, unrecorded invoice for services already performed December 6th, by Ms. Ocelot for a client was found and mailed out to the customer. b) Depreciation on equipment this year is $750. c) Accrued salaries for the last few days of work in 2021 are $850. d) $400 worth of insurance has expired. Required: Record and complete the above information in a properly constructed 10-columnworksheet. [Three add-on accounts are needed.] Problem 2: Using the completed worksheet from Problem 1, produce the closing entries in journal form. (2 entries in all) Problem 3: Produce the Post Closing Trial Balance for Ocelot Company for December 31, 2021