The adjusted trial balance for CYBER Ltd. at December 31, 2022, is shown below: CYBER LTD. Adjusted Trial Balance December 31, 2022 Cash.. Accounts receivable.. Supplies..... Prepaid insurance. Equipment.. Accumulated depreciation-Equipment.. Accounts payable.. Income tax payable. Salaries payable Common shares Retained earnings. Service revenue Salaries expense Supplies expense. Insurance expense. Depreciation expense Utilities expense. Income tax expense. Total Instructions (a) Prepare the closing journal entries required. (5.5) (b) Prepare the post closing trial balance (3.5) Debit $ 8,500 Credit 3,200 950 600 73,500 $18,500 4,500 1,650 630 24,000 36,000 33,300 15,850 9,850 700 1,900 2,900 630 $118.580 $118.580