P4-3B The adjusted trial balance of Rocket Real Estate Appraisal at June 30, 2020, follows: X ROCKET REAL ESTATE APPRAISAL Adjusted Trial Balance June 30, 2020 Credit Debit $ 5,000 5,500 1,600 1,700 12,800 71.000 Account Title Cash Accounts receivable Office supplies Prepaid insurance Land Building Accumulated amortization-building Accounts payable Interest payable Salaries payable Unearned revenue Notes payable (long-term) N. Rocket, capital N. Rocket, withdrawals Service revenue Insurance expense Salaries expense Supplies expense Interest expense Utilities expense Amortization expense-building Total $ 25,200 18.700 8,000 2,100 1,000 37,000 38,000 25,800 48, 100 4,100 32,000 600 8,000 2.900 7.100 $178.100 $178,100 Required 1. Journalize the closing entries. 2. Open the T-accounts using the balances from the adjusted trial halance and nast the closing Required 1. Journalize the closing entries. 2. Open the T-accounts using the balances from the adjusted trial balance, and post the closing entries to the T-accounts. 3. Prepare the company's post- closing trial balance at June 30, 2020