please do both parts a and b. thank you

Herman and Sons' Law Offices opened on January 1, 2018. Herman's adjusted trial balance at December 31,2018 is as follows: EF: (Click the icon to view the adjusted trial balance.) Requirements Perform the following steps for Herman and Sons": a. Journalize and post the necessary closing entries at year-end Omit explanations b. Prepare-a post-closing trial balance as of December 31,2018 Requirement a. Journalize and post the necessary closing entries at year-end Omit explanations. (Racord debits Firstijoumalize the necessary closing entries atyear-end Start by closing revenues: Wages Payable Notes Payable Interest Payable Common Stock Dividends Service-Revenue Wage Expensa insurance Expense Urilties Expense \begin{tabular}{r} 10,000 \\ \hline 72.000 \\ 9.167 \end{tabular} Suppies. Expense Depreciation Expinse- Suliding interinat:-xounge Common Stock Dividends Service Revenue Wage Expense, insurance Expenise Utiities Expense Suppites Expense 10.000 Deprectation Expense- Buliaing 720000 intered Expense: Yot Done