Springer Corp. had the following adjusted trial balance at December 31 Account Titles Cash Accounts Receivable Equipment Supplies Accounts Payable Debits Credits 40 20 300 60 20 Unearned Revenue 40 Common Stock 260 Retained Earnings 80 Dividends 40 Service Revenue 400 Salaries Expense 200 Rent Expense 80 Supplies Expense 60 Totals 800 800 INSTRUCTIONS: A AB B PREPARE THE CLOSING JOURNAL ENTRIES AT 12-31 PREPARE THE POST CLOSING TRIAL BALANCE AT 12-31