Laker Incorporated's fiscal year-end is December 31, 2021. The following is an adjusted trial balance as of December 31. Cash Supplies Accounts Debit $ 11,400 Credit 36,000 Prepaid Rent 27,000 Accounts Payable $ 2,400 Notes Payable 24,000 Common Stock 37,000 Retained Earnings 8,400 Dividends 3,400 Service Revenue 54,600 Salaries Expense 19,400 Advertising Expense 12,400 Rent Expense 9,400 Utilities Expense 7,400 Totals $126,400 $126,400 3. Prepare a post-closing trial balance Totals LAKER INCORPORATED Post-Closing Trial Balance December 31, 2021 Accounts EA $ Debit Credit 0 $ 0