The adjusted trial balance of Trent Company appears below. Using the information from the adjusted trail balance use the journal template below to journalize the necessary closing entries at Dec. 31 and use the other template to prepare a post-closing trial balance for Dec. 31. Trent Company Adjusted Trial Balance December 31 Account Debit Credit 12700 20000 15000 35000 Cash Accounts Receivable Prepaid Insurance Equipment Acc Depreciation Equipment Accounts Payable Unearned Revenue Notes Payable 14000 10000 16000 9000 M 16000 9000 24000 1500 Unearned Revenue Notes Payable Trent, Capital Trent, Drawing Service Revenue Adversting Expense Depreciation Expense Salary Expense Insurance Expense 25000 1400 7000 3000 1600 Rent Expense 800 Rent Expense 800 7 A- BI U X x P 2? O No. Account Post Ref. Debit Credit I 2 Rent Expense 800 1 A B IX X = % 2 3 Rent Expense 800 7 A. BI U X2 x = 2 23 5 3 Rent Expense 800 % 1 A- B I UX2 x EE Trent Company Post-Closing Trial Balance Dec. 31 Debit Credit Account Cash 12700 Rent Expense 800 1 A B I UX; xa EE % o Totals