The December 31, 2024, adjusted trial balance for Badger Corporation is presented below. Accounts Cash Accounts Receivable Prepaid Rent Supplies Land Accounts Payable Salaries Payable Interest Payable Notes Payable (due in two years) Common Stock Retained Earnings Service Revenue Salaries Expense Rent Expense Utilities Expense Interest Expense Totals Required: Debit Credit $30,000 245,000 7,000 49,000 360,000 $31,000 30,000 5,000 59,000 395,000 98,000 595,000 419,000 39,000 59,000 5,000 $1,213,000 $1,213,000 1. Record the necessary closing entries at December 31, 2024. 2. Prepare a post-closing trial balance.