Natalie had a very busy December. At the end of the month, after journalizing and posting the December transactions and adjusting entries, Natalie prepared the following adjusted trial balance. COOKIE CREATIONS Adjusted Trial Balance December 31, 2019 Debit Credit Cash $940 Accounts Receivable 700 Supplies 280 Prepaid Insurance 970 Equipment 1,000 Accumulated Depreciation-Equipment $30 Accounts Payable 60 Salaries and Wages Payable 45 Interest Payable 10 Unearned Service Revenue 240 Notes Payable 1,600 Owner's Capital 640 Owner's Drawings 400 Service Revenue 3,650 Salaries and Wages Expense 805 Utilities Expense 100 Advertising Expense 130 Supplies Expense 820 Depreciation Expense 30 Insurance Expense 90 Interest Expense 10 $6,275 $6,275 Natalie has decided that her year-end will be December 31, 2019. Prepare closing entries as of December 31, 2019. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close net income / (loss)) Dec. 31 (To close drawings) Prepare a post-closing trial balance. COOKIE CREATIONS Post-Closing Trial Balance Debit Credit $ $