The adjusted trial balance shown below is for the San Francisco Bay Charter Services Company at the end of its current operating year of December 31, 2022. San Francisco Bay Charter Services Company Trial Balance December 31, 2022 Cash.... Accounts Receivable Supplies..... Prepaid Insurance. Equipment............... Accumulated Depreciation Equipment Accounts Payable Salaries and Wages Payable **** Unearned Rent Revenue Common Stock........... Retained Earnings. Dividends Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense ....... Insurance Expense Depreciation Expense.... Debit $ 12,900 9,400 700 2,500 16,000 3,600 27,500 2,100 6,300 2,200 3,000 $86.200 Credit $ 5,800 3,100 1,100 1,500 15,000 5,600 45,900 8,200 $86,200 Instructions: 1. From the information in the above Adjusted Trial Balance, prepare the closing journal entries at December 31, 2022. 2. After preparing the closing entries, prepare a Post-Closing Trial Balance. Important: use proper format and correct account names when preparing your entries. Important: use proper format, heading and date when preparing the Post-Closing Trial Balance.