H.W 6 Amir Company's adjusted trial balance on December 31, 2015, follows. SAMIR COMPANY Adjusted Trial Balance December 31, 2015 No. Account Title Debit Credit 101 Cash.... $ 14,450 125 Store supplies... 5,140 128 Prepaid Insurance...... 1,200 167 Equipment... 31,000 168 Accumulated depreciation --Equipment $ 8,000 201 Accounts payable..... 1,500 210 Wages payable.... 2,700 301 P. Samir, Capital.. 35,650 302 P. Samir, Withdrawals... 15,000 401 Repair fees earned...... 54,700 612 Depreciation expense- Equipment 2,000 623 Wages expense..... 26,400 637 Insurance expense...... 600 640 Rent expense... 3,600 651 Store supplies expense.. 1,200 690 Utilities expense..... 1,960 Totals.. $102.550 $102,550 Required: a) Prepare closing entries for the year ended on December 31st 2015. b) Prepare a post-closing trial balance for the year ended on Dec 31st 2015.