Prepare Closing entries and post-closing trial balance based on the following account information: Capital $25,000 Cash $39,000 Service Revenue $120,000 Withdrawals $28,600, Salaries Expense $52,000 Utilities Expense $10,400 Accounts Receivable $27,000 Prepaid Advertising $13,000 Accounts Payable $14,000 Unearned Revenue $16,600 Advertising Expense $5,600 *Please note: The account names in the question are not in proper order