Probl Corporation on December 31, 2015 Cash Accounts Receivable Note Receivable Allowance for Doubtful Account Inventory Prepaid Insurance Equipment Accumulated Depreciation-Equip. Accounts Payable Share Capital-Ordinary Retained Earnings Unearned revenue Sales Revenue Interest revenue Cost of Goods Sold Salaries and Wages Expense Rent Expense Utilitities expense Utilities payable em 3 (25%) The following account balances were taken from the books of Fisk s 13,000 40,000 7,000 1,800 44,000 4,800 105,000 15,000 10 55,000 40,000 220,000 2,000 111,000 50,000 12,800 2,000 1,000 Instructions: Prepare the necessary closing entries and a post-closing trial balance