P3 9B. Closing Entries The adjusted trial balance for Okay Moving Scrvice as of December 3lis as follows: Adjusted Trial Balance Debit Credit 4.800 Cash...... Accounts receivable 5,250 Supplies 5,300 Prepaid advertising 3,000 Trucks. 30,300 Accumulated depreciation-Trucks 10.000 7.600 Equipment Accumulated depreciation-Equipment 2.100 1.200 Accounts payable. Unearned service fees 6.700 Common stock 10.000 Retained earnings 16.050 7.500 Dividends Service fees eamed 80,500 Wages expense 29,800 10200 Rent expense 4,900 Insurance expense 5.100 Supplies expense Advertising expense 8.000 Depreciation expense-Trucks 4.000 Depreciation expense-Equipment Totals $126.550 $126,550 Required a. Prepare the closing entries at December 31 directly to Retained Eamings in generaljoumal fom b. After the closing entries are posted, calculate the ending balance in the Retained Eamings account. c. Prenare a most-closing trial balance