Question 4 Beaver Corp. prepared the following adjusted trial balance on 31 December 2018. Beaver Corp Adjusted Trial Balance 31 December 2018 Debits Credits Cash 80,100 Accounts receivables 53,325 Supplies 16,875 Equipment 732,825 Accumulated 90,900 Depreciation Accounts payable 78,300 Loan payable 225,000 Capital stock 180,000 Retained earnings 157,500 Dividends 45,000 Revenues 1,076,400 Rent expense 270,000 Salaries expense 530,100 Supplies expense 40,500 Interest expense 16,650 Depreciation expense 22,725 1,808,100 1,808,100 Instructions: a. Prepare all the necessary closing entries (5 points) b. Use T-accounts to determine the post-closing balances of all the accounts (5 points) C. Prepare the Balance Sheet based on the post-closing Trial Balance (5 points) d. Briefly comment on the company's financial position (5 points)