Laker Incorporated's fiscal year-end is December 31, 2018. The following is an adjusted trial balance as of December 31 Credit Accounts Cash Supplies Prepaid Rent Accounts Payable Notes Payable Common Stock Retained Eamings $ 11,300 26,500 $ 2,300 23,000 36,500 8,300 Service Revenue Salaries Expense 54,700 19,300 12,300 9,300 Rent Expense Utilities Expense Totals $124,800 $124,800 Required: 1. Prepare the necessary closing entries. (If no entry is required for a transaction/levent, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. Date General Journal Debit Credit 2. Calculate the ending balance of Retained Earnings etained eamin 3. Prepare a post-closing trial balance LAKER INCORPORATED Post-Closing Trial Balance December 31, 2018 Accounts Debit Credit Totals