Jassim Service Company's adjusted trial balance at the end of 31 December, its accounting period in 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- Office equipment 3,500 Long-term notos 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, prepare tre 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)