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 Debit Credit $14,000 155,000 5,000 31,000 270,000 $13,000 12,000 5,000 41,000 305,000 62,000 505,000 401,000 21,000 41,000 5,000 $943,000 $943,000 Required: 1. Record the necessary closing entries at December 31, 2024. 2. Prepare a post-closing trial balance.