Required 1. Record and post the appropriate closing entries. 2. Close temporary accounts and show on ledger on Balance Columns of Accounts 3. Prepare a post-closing trial balance. Adjusted Trial Balance December 31, 2020 Credits Debits 9,174 4,630 480 6,480 4,650 12,000 300 5,040 101 Cash 106 Accounts Receivable 126 Computer Supplies 128 Prepaid Insurance 131 Prepaid Rent 163 Office Equipment 164 Accumulated Depreciation, Office Equipment 167 Computer Equipment 168 Accumulated Depreciation, Computer Equipment 201 Accounts Payable 210 Wages Payable 236 Unearned Computer Services Revenue 301 Aster Turane, Capital 302 Aster Turane, Withdrawals 403 Computer Services Revenue 612 Depreciation Expense, Office Equipment 613 Depreciation Expense, Computer Equipment 623 Wages Expense 637 Insurance Expense 640 Rent Expense 652 Computer Supplies Expense 655 Advertising Expense 676 Mileage Expense 684 Repairs Expense, Computer 699 Charitable Donations Expense 252 740 1,380 3,000 49,040 3,400 30,750 300 252 13,110 2,160 4,650 2,655 5,750 8,816 1,415 500 85,462 85,462