Make a Closing Journal and Post Closing Trial Balance based on the Adjusted Trial Balance at Telu Company at the end of December 2019 above.

Credit S 75 Telu Company Adjusted Trial Balance For the month Ended December 2019 Account Tittles Debit Cash $ 25.800 Account Receivable 1.200 Supplies 400 Equipment 3.500 Accumulated Depreciation : Equipment Account Payable Salaries and wages Payable Unearned Service Revenue Owner Capital Owner Drawing 100 Service Revenue Rent Revenue Supplies Expense 100 Depreciation Expense : 75 Equipment Salaries and wages Expense 5.100 Utilities Expense 300 Total S 36.575 500 1500 3.400 20.000 10.100 1.000 S 36.575