Problem One: Closing Entries Presented below is an adjusted trial balance for Parabole Company, at December 31, 2022. Cash Account Accounts Receivable Equipment Salaries Payable Owner's Capital Owner's Drawings Service Revenue Repair Expense Rent Expense Total Debit Instructions: $2,600 Maintenance Expense 2,400 7,000 5,800 4,000 7,400 6,000 Credit 2,200 15,000 18,000 $35.200 $35.200 a. Journalize the closing entries. b. Determine the amount of Owner's Capital after closing entries. c. Prepare a post-closing trial balance