Problem 3-6A Record closing entries and prepare a post-closing trial balance (LO3-6 The follo are provided below $44,300 Salaries Utilities 6,500 4,100 1250 56,150 $ 12,850 Stockholders Equity $65,800 balance, Jan. $43,000 s43,000 $22.800 13,000 Issue stock Net income 13,000 12,850 (4,300) 12,850 Ending balance, Dec. 31 $56,000 $ 31,350 $ 87,350