JUS ME Accounts Debit Credit Cash $18,000 Accounts Receivable 30,000 Prepaid Insurance 9,000 Office Supplies 3,200 Building 53,000 Accumulated Depreciation-Building $20,500 Land 25,000 Accounts Payable 12.000 Salaries Payable 2.000 Unearned Revenue 25.000 J. Jones, Capital 121,290 J. Jones, Drawings 5,840 Service Revenue 125.000 Salaries Expense 83,000 Depreciation Expense 6,250 Supplies Expense 15,000 Insurance Expense 14,500 Utilities Expense 43,000 Utilities Expense 43.000 Total $305,790 $305,790 (a) Journalize the two closing entries to close the temporary accounts. State your date and the narratives. (b) Prepare a post closing trial balance. State proper heading. (7 pts)