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 60,000 Notes payable (due 4/1/12) 18,000 Accounts payable 9,500 Share capital 25,000 Retained earnings 15,000 Dividends 1,000 Guide revenue earned 102,000 Salary expense 87,500 Camping supply expense 1,200 Insurance expense 9,600 Depreciation expense: equipment 5,000 Interest expense 1,700 $ 229,500 $ 229,500 a. Prepare all necessary closing entries at December 31, 2013. (Omit the "S" sign in your response.) 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 "S" 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