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A) S107,500 B) S113,500. C) $124,000. D) S130,000. estion Two e adjusted trial balance for Manama Technology shows the following accounts and their ances at December 31, 2017 (22 mark Accounts Amounts 23,000 38,200 Utilities Expense Uneamed Consulting Revenue Accumulated Depreciation-Egup60.000 Equipment Salaries Expense Prepaid Rent Yusuf, Withdrawals Yusuf, Capital Salaries Payable 60,000 42,000 40,000 50,000 152,000 26,400 6,400 21,600 48,000 Rent Expense Accounts Receivable Consulting Revenue Long-term Notes Payable Intangible asset Interest Revenue Advertising Expense 68,000 56,000 42,000 12,000 17,600 Reguired: a. Prepare the closing entries at December 31, 2017. the classified balance sheet at December 31, 2017. Assume the Company has to $20,000 of the notes payable in 2018 b. Prepare the pay