Prepare the closing entries for the temporary accounts at March 31 and post-closing trial balance. (Rich Company)

The adjusted trial balance shown below is for Rich Company at the end of its fiscal year: RICH COMPANY Trial Balance March 31, 2014 Debit Credit Cash $ 12,900 Accounts Receivable 9,400 Supplies 700 Prepaid Insurance 2,500 Equipment 16,000 Accumulated Depreciation Equipment $ 4,800 Accounts Payable 5,800 Salaries Payable 1.100 Unearned Rent Revenue 600 Rich, Capital...... 20,600 Rich, Withdrawals 5,800 Service Revenue 34,600 Rent Revenue 14,400 Salaries Expense 18,100 Supplies Expense 1,800 Rent Expense 12,000 Insurance Expense 1,500 Depreciation Expense.. 1,200 $81.900 $81.900 Instructions: Prepare the closing entries for the temporary accounts at March 31 and post-closing trial balance