The adjusted trial balance for Cowboy Company follows: Cowboy Company Adjusted Trial Balance December 31, 2021 Account Name Debit Credit Cash Accounts Receivable Prepaid Rent Building Accumulated Depreciation - Building Accounts Payable Salaries Payable Interest Payable Unearned Revenue Notes Payable Cowboy, Capital 84,700 8,000 6,500 150,000 75,000 4,500 6,500 7,800 12,000 60,000 34,000 Cowboy, Withdrawals 5,000 Fees Earned 89,000 Wages Expense 15,000 Rent Expense 9,000 Supplies Expense 2,300 Utilities Expense 2,400 Depreciation Expense 5,000 Interest Expense 900 Totals 288,800 288,800 Prepare the closing journal entries & post-closing trial balance for Cowboy Company in good form. . A BIU Date Account Name & Explanation Debit Credit