P4.12A (LO 4, 5) Accounts from the adjusted trial balance at September 30, 2021, are listed in alphabetical order below for Ozaki Corp.: Instructions Accounts payable $4.460 Income tax expense $600 Accounts receivable Bank loan payable 8.435 Income tax payable 200 Accumulated depreciation-equipment 750 Interest expense 105 7,800 Interest payable 105 Cash Common shares. 3.250 Rent expense 1,500 7,000 Retained earnings 2,600 Deferred revenue Depreciation expense Dividends declared Equipment Fees earned 550 Salaries expense 13.840 750 Salaries payable 840 700 Supplies 15.040 Supplies expense 1,265 485 22.485 Utilities expense 820 a. Prepare an adjusted trial balance, b. Prepare the closing journal entries. c. Prepare a post-closing trial balance at September 30. Prepare and post adjusting entries; prepare adjusted trial balance and financial statements, assess financial performance