Marcus Carpet Cleaning has the following list of accounts that were taken from the adjusted trial balance for the year ended December 31,2022 : Marcus' Carpet Cleaning Adjusted Trial Balance December 31,2022 \begin{tabular}{|c|c|c|} \hline Cash & $14,000 & \\ \hline Accounts Receivable & 2.500 & \\ \hline Supplies & 5,000 & \\ \hline Prepaid Insurance & 2,000 & \\ \hline Equipment & 20,000 & \\ \hline Accumulated Amortization: Equipment & & s 6,000 \\ \hline Accounts Payable & & 5,000 \\ \hline Long Term Note Payable & & 16,000 \\ \hline Unearned Cleaning Fees & & 4,000 \\ \hline M. Fibre, Capital & & 7,000 \\ \hline M. Fibre, Drawings & 5,000 & \\ \hline Cleaning Revenue & & 25,000 \\ \hline Utilities Expense & 2,500 & \\ \hline Insurance Expense & 2,000 & \\ \hline Wage Expense & 10.000 & \\ \hline Totals & $63.000 & $63,000 \\ \hline \end{tabular} Required: 1. Prepare a Statement of Owner's Equity and a proper report form Classined Balance Sheet. $6,000 of the long term note payable in 2023. (16 Marks) 2. Prepare the Closing Entries in the General Jourual. Explanations are not necessary.( 8 Marks) 3. Prepare the post-closing trial balance.(4 Marks)