Question 20 Not yet answered Marked out of 16.0 p Flag question The following is the adjusted trial balance as of December 31, 2020 of JJ's Massage Center: Debit Credit Accounts Cash $18,000 30,000 Accounts Receivable 9,000 Prepaid Insurance Office Supplies 3,200 53,000 Building $20,500 Accumulated Depreciation-Building Land 25,000 12,000 Accounts Payable 2,000 Salaries Payable 25,000 Unearned Revenue 121.290 J. Jones, Capital 5,840 3. Jones, Drawings 125,000 Service Revenue 83.000 Salaries Expense 6,250 Depreciation Expense 15 000 Supplies Expense 14.500 Insurance Expense Ac 000 Utilities Expense Utilities Expense $305,790 $305.790 Total (a) Journalize the two closing entries to close the temporary accounts. State your date and the narratives. (10 pts) (b) Prepare a post closing trial balance. State proper heading. (7 pts)