Laker Incorporated$$s fiscal year$-$end is December $31,2024.$ The following is an adjusted trial balance as of December $31.$ Accounts Debit Credit Cash $$10,300$ Supplies $30,500$ Prepaid Rent $21,500$ Accounts Payable $$1,300$ Notes Payable $13,000$ Common Stock $31,500$ Retained Earnings $7,300$ Dividends $2,300$ Service Revenue $55,700$ Salaries Expense $18,300$ Advertising Expense $11,300$ Rent Expense $8,300$ Utilities Expense $6,300$ Totals $$108,800$ $$108,800$ Required: $1.$ Prepare the necessary closing entries. $2.$ Calculate the ending balance of Retained Earnings. $3.$ Prepare a post$-$closing trial balance