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28. This March 31, 2024 adjusted trial balance for RJ's Baseball Academy has been Journalizing closing entries and alphabetized as follows. Prepare the closing entries and the post-closing trial bal- ance for the company. preparing a post-closing trial Account Name balance 1 2 (20 min) Accounts Payable Dr. Cr. Accounts Receivable $ 40,700 Check Figure Accumulated Depreciation, Baseball Equipment $ 27,750 Post-Closing Trial Balance total Accumulated Depreciation, Building 53,750 $291,900 Baseball Equipment 20,500 Building 75,000 Cash 102,000 Copyright 17,000 Depreciation Expense, Baseball Equipment 15,000 Depreciation Expense, Building 7,500 5,200 Land 50,000 Loan Payable Rent Earned 55,000 R. J. Good, Capital 5,000 100,050 R. J. Good, Withdrawals 5,750 Salaries Expense 20,000 Store Supplies 5,150 Telephone Expense 3,150 Training Fees Earned 65,500 Utilities Expense 7,000 Total $340,500 $340,500