P3-9A. Closing Entries The adjusted trial balance shown below is for Bayou, Inc., at December 31: LO6 Adjusted Trial Balance Debit Credit $ 3,500 8,000 3,600 75,000 12,000 600 30,000 14,100 7,500 Service fees earned 102,200 4,200 42,800 12,900 1,800 8,000 8,800 8,800 $171,900 $171,900 Required a. Prepare closing entries directly to Retained Earnings in general journal form b. After the closing entries are posted, what is the ending balance in the Retained Earnings account? c. Prepare a post-closing trial balance