$\backslash$table$[[$Blackboard$,(3$ HELP CENTER,,$],[$Notes Payable,$22,1,000,],[$Diane Miller, Capital,$31,11,200,],[$Diane Miller, Drawing,$32,4,870,],[$Fees Earned,$41,,],[$Wages Expense,$51,12,450,],[$Rent Expense,$52,4,900,],[$Utilities Expense,$53,3,475,],[$Depreciation Expense,$54,2,150,],[$Miscellaneous Expense,$59,1,275,]]$

Prepare:

A$.$ Closing entries

B$.$ Post closing trial balance

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