post the closing entries

PROGRESS CONSULTING Adjusted Trial Balance December 31, 20X1 Debit Credit Cash $ 49,400 $ Accounts Receivable 16,200 Supplies 5,000 Prepaid Insurance 6,600 Office Equipment 45,000 Accumulated Depreciation 2,000 Accounts Payable 16,000 Wages Payable 1,500 Unearned Revenue 6,000 Common Stock 93,000 Dividends 6,000 Service Revenue 40,200 Advertising Expense 8,000 Utilities Expense 800 Question 1 of 1 24.8 / 50 Common Stock