I. (12 marks) An Adjusted Trial Balance for Noir Detective Services, Inc. at December 31 appears below. Noir Detective Services, Inc. Adjusted Trial Balance 31-Dec Credit Debit 40,400 141,200 5,000 53,200 Cash Accounts receivable Supplies Office equipment Accumulated depreciation: office equipment Accounts payable Notes payable Income taxes payable Capital stock Retained earnings Dividends Fees earned Rent expense Wages expense Supplies expense Utilities expense Depreciation expense: office equipment Income taxes expense 19,200 36,000 7,400 53,400 44,400 11,800 33,400 254,800 18,000 71,200 5,800 4,200 1,200 53,400 427,000 427,000 Required: a) Prepare journal entries or use T-accounts to close the temporary accounts. (3 marks) b) Construct and show the after-closing trial balance. (3 marks) c) Please very briefly explain what Retained Earnings are and how they are associated with a company's growth. (4 marks) d) Please show the Accounting Equation for the Company, based on the After - Closing Trial Balance; that is please calculate (making sure you show all your calculations) the amounts for: i. Assets ii. Liabilities, and Owners' Equity