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Question 04 10 Marks The adjusted trial balance columns of the worksheet for Learners Forect Company, owned by Q. Rohan, are as follows. Learners Forest LTD Adjusted Trial Balance For the Year Ended December 31, 2017 No. Account Titles Debit Credit 101 Cash 8900 112 Accounts Receivable 21800 126 Supplies 1500 130 Prepaid Insurance 2000 157 Equipment 35000 158 Accumulated Depreciation -Equipment 5600 200 Notes Payable 15000 201 Accounts Payable 6100 212 Salaries and Wages Payable 2400 230 Interest Payable 600 301 Owner's Capital 23600 306 Owner's Drawings 11000 401 Rent Revenue 15600 400 Service Revenue 61000 610 Advertising Expense 8500 631 Supplies Expense 3500 711 Depreciation Expense 5600 722 Insurance Expense 3500 726 Salaries and Wages Expense 28000 905 Interest Expense 600 129900 129900 Instructions (a) Prepare the closing entries. Use J14 for the journal page. (b) Post the closing entries. Use the three-column form of account. Income Summary is No. 350. (c) Prepare a post-closing trial balance