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Name Problem 3 Paradise Travel Adjusted Trial Balance December 31, 2018 m Dr. Cr. Cash $ 29,600 15,000 6,300 25,000 Accounts receivable Office supplies Office equipment Accumulated depreciation-Office equipment Notes payable D. Chambers, Capital (1/1/2018) D. Chambers, Withdrawals Service Revenue Salaries expense Rent expense $5,000 25,000 30,260 2,800 75,000 32,800 16,800 3,960 2,000 1,000 $135.260 $135,260 Depreciation expense-Office equipment Advertising expense Office supplies expense Totals (a) Prepare the necessary closing entries. Skip a line between each entry. Use one of the lined sheets of paper provided (Do not combine with another problem; start a new sheet). (b) Do not prepare the post-closing trial balance, but list three things that would be different on the adjusted trial balance as compared to the post-closing trial balance. (c) Based on the above trial balance and your closing entries in part (a), determine the final balance in Owner's Capital at 12/31/18. (Hint: Drawing a T account for the owner's capital account may help)