Jassim Service Company's adjusted trial balance at the end of 31 December, its accounting period is shown below: Jassim Service Company Adjusted Trial Balance December 31 Debit Credit Cash 17,500 Accounts receivable 16,000 Office supplies 9,000 Office equipment 28,000 Accumulated depreciation 3,500 Office equipment Long-term notes payable 23,500 Jassim, Capital 26.100 Jassim, Withdrawals 1,500 Fees earned 71,960 Salaries expense 31.400 Rent expense 17.210 Depreciation expense-Office 1,750 equipment Office supplies expense 2.700 Totals $125.060 $125.060 Required: Given the above information, propare the following: 2. The necessary closing entries Journal entry example: Required: Given the above information, prepare the following: a. The necessary closing entries. Journal entry example: Dr. Office Maintenance expense BD 500 Cr. Cash BD 500 b. What is the balance of Jassim, Capital in the post-closing trial balance? [you MUST show your calculation)