The adjusted Trial Balance of ABC itd. at Dec 31, 2021 contains the following accounts: Debit Credit Building Accounts Receivable $128,800 Owner's Capital 14,520 Accumulated Depreciation- Building $115,000 42,600 12,300 Prepaid Insurance Cash 96,400 4,680, Accounts Payable 18,040 Notes Payable 62,400 Accumulated Depreciation- Equipment 18,720 Equipment Land 67,000 Interest Payable 3,800 Insurance Expense 400 Service Revenue 17,180 Depreciation Expense 6,360 Interest Expense 3,800 $306,000 a. Prepare Closing Entries (Close Revenue and Expenses and income Summary Accounts)..3 marks $306,00D b. Prepare Income Summary and Owner's Capital Account... 1+2 marks c. Prepare Classified Balance Sheet ...4 marks TOTAL -10 marks