Problem 3-6A Record closing entries and prepare a post-closing trial balance (LO6, 7) The following information applies to the questions displayed below.] The year-end financial statements of Rattlers Tax Services are provided below RATTLERS TAX SERVICES ncome Statement Service revenue $70,000 Expenses: Salaries Utilities $44,500 6700 4,300 1,35056,850 Insurance Supplies Net income $ 13,150 RATTLERS TAX SERVICES Statement of Stockholders' Equity Retained Earnings Stockholders' Equity $23,000 Common Total Stock $45,000 15,000 Beginning balance, Jan. Issue stock Net income Dividends $68,000 15,000 13,150 (4,500) 13,150 (4,500) Ending balance, Dec. 31 $60,000 31,650 $ 91,650