The adjusted trial balance of ZHILIK COMPANY appears below. Using the information from the adjusted trial balance, you are to prepare for the month ending December 31:

1. CLOSING ENTRY - 8 POINTS
2. POST-CLOSING TRIAL BALANCE - 6 POINTS

ZHILIK COMPANY

Adjusted Trial Balance

December 31, 2020

Debit Credit

Cash .................................................................................................. $ 4,400

Accounts Receivable......................................................................... 2,200

Office Supplies.................................................................................. 1,800

Office Equipment.............................................................................. 15,000

Accumulated DepreciationOffice Equipment................................ $ 4,000

Accounts Payable.............................................................................. 3,800

Unearned Revenue........................................................................... 5,000

OWNERS CAPITAL............................................................................. 14,400

OWNERS DRAWING........................................................................ 2,500

Service Revenue............................................................................... 3,700

Office Supplies Expense................................................................... 600

Depreciation Expense....................................................................... 2,500

Rent Expense.................................................................................... 1,900 ______

$30,900 $30,900