Refer to the adjusted trial balance of Wilderness Guide Services, Limited illustrated below to respond to the following items: WILDERNESS GUIDE SERVICES, LIMITED Adjusted Trial Balance December 31, 2013 Cash $ 12,200 Accounts receivable 31,000 Camping supplies 7,900 Unexpired insurance policies 2,400 Equipment 70,000 Accumulated depreciation: equipment Notes payable (due 4/1/12) Accounts payable Share capital Retained earnings Dividends 1,000 Guide revenue earned Salary expense 87,500 Camping supply expense 1.200 Insurance expense 9,600 Depreciation expense: equipment 5,000 Interest expense 1,700 60,000 18,000 9.500 25,000 15,000 102,000 $ 229,500 $ 229,500 a. Prepare all necessary closing entries at December 31, 2013. (Omit the "$" sign in your response.) Debit Credit Date Dec. 31. General Journal (Click to select) (Click to select) 31. (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) 31. (Click to select) (Click to select) 31 (Click to select) (Click to select) b. Prepare an after-closing trial balance dated December 31, 2013. (The items in the Trial Balance should be grouped as follows: Assets, Liabilities (in order of their liquidity) and Equity. Input all amounts as positive values. Omit the "$" sign in your response.) WILDERNESS GUIDE SERVICES, LIMITED After-Closing Trial Balance December 31, 2013 (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) $ Totals