On the basis of the following data taken from the Adjusted Trial Balance columns of the end-of-period spreadsheet for the year ended March 31 for Banes Domino's Corporation, (a) journalize the closing entries and (b) Prepare the Post Closing Trial Balance. (21 points)

Cash	30,000
Accounts Receivable	45,200
Supplies	5,000
Equipment	169,900
Accumulated Depreciation		32,000
Accounts Payable		12,500
Common Stock		51,600
Retained Earnings		20,000
Dividends	47,000
Fees Earned		510,000
Salary Expense	244,500
Rent Expense	48,000
Depreciation Expense	25,000
Supplies Expense	9,500
Miscellaneous Expense	2,000
	626,100	626,100