that is the question and complete the following worksheet

Posa-closing Trial Balance Debit Credit Worksheet December 31, 2020 Adjusted Trial Balance Debit Credit 5,825 3,550 950 1,050 800 9,475 2,000 2,975 1,350 7,500 44,075 32,500 40,000 Acct no. Account 101 Cash 106 Accounts Receivable 126 Harvesting Supplies 128 Prepaid Insurance Prepaid Rent 163 Harvester 168 Accumulated Depreciation, Harvester Accounts Payable 210 Accrued Wages 215 Notes Payable M Avalon, Capital 302 M Avalon, Withdrawals Snow Plow Fees Earned 501 Depreciation Expense, Harvester Wages Expense 537 Rent Expense Utilities Expense Harvesting Supplies Expense 401 1,000 32,000 4,750 3,750 2.250 $97.900 $97.900 Credit The following is an Adjusted Trial Balance for Newfoundland Snow Removal Inc. Po D Acct no. 101 106 126 128 131 163 168 201 210 Newfoundland Ice Harvesters Inc. Worksheet December 31, 2020 Adjusted Trial Balance Debit Credit Account Cash 5,825 Accounts Receivable 3,550 Harvesting Supplies 950 Prepaid Insurance 1,050 800 Prepaid Rent Harvester 9,475 Accumulated Depreciation, 2,000 Harvester Accounts Payable 2,975 Accrued Wages 1,350 Notes Payable 7,500 M Avalon, Capital 44,075 M Avalon, Withdrawals 32,500 Snow Plow Fees Earned 40,000 Depreciation Expense, 1,000 Harvester Wages Expense 32,000 Rent Expense 4,750 Utilities Expense 3,750 Harvesting Supplies 2,250 Expense $97,900 $97,900 215 301 302 401 501 522 537 540 550 Required: 1. Using the provided General Journal, prepare the closing entries. Explanations a 2. Using the provided General ledger account, update the balance in the Capital ac 3. Complete a post-closing trial balance