On the basis of the following data taken from the adjusted trail balance columns of the worksheet for the year ended December 31 , 2022 for painting the perfect picture , journalize the four closing entries and complete a post-closing trail balance.

Account	Debit	Credit
Cash	27000
Accounts Receivable	67000
Supplies	7000
Equipment	2,00,000
Accumulated Depreciation		70000
Accounts Payable		37000
Capital		200250
Withdrawals	25000
Fees Earned		100000
Salary Expense	27000
Capital		200250
Withdrawals	25000
Fees Earned		100000
Salary Expense	27000
Rent Expense	17500
Depreciation Expense	12500
Miscellaneous Expense	4250
Total	407250	407250