The adjusted trial balance columns of the worksheet for Al Zafreen Company are as follows. 101 112 Adjusted Trial Balance Account No. Account Titles Dr. Cr. Cash 18.800 Accounts Receivable 16,200 126 Supplies 2,300 130 Prepaid Insurance 4.400 Office Equipment 44,000 Accumulated Depreciation Office Equipment 20,000 Notes Payable 20,000 Accounts Payable 8,000 Salaries Payable 2.600 Interest Payable 1,000 Share Capital - Ordinary 30,000 320 Retained Earnings 6,000 Dividends 12,000 400 Service Revenue 77,800 Advertising Expense 12,000 Supplies Expense 3,700 Depreciation Expense 8,000 Insurance Expense 4,000 Salaries Expense 39,000 Interest Expense Totals 165,400 165,400 610 1.000 (4 marks) (a) Prepare the closing journal entries. (b) Post the closing journals to the respective ledgers. (2 marks)