Refer to the adjusted trial balance of Green Lawns, Inc., illustrated in L Exercise $5\mathrm{.}2$ to respond to the following items. Page $226$ a$.$ Prepare all necessary closing entries at December $31,$ current year. b$.$ Prepare an after$-$closing trial balance dated December $31,$ current year. c$.$ Compare the Retained Earnings balance reported in the after$-$closing trial balance prepared in part b to the balance reported in the adjusted trial balance. Explain why the two balances are different. $($Include in your explanation why the balance reported in the after$-$closing trial balance has increased or decreased subsequent to the closing process.$)$