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 $28,000 230,000 6,000 46,000 345,000 $28,000 27,000 7,000 56,000 380,000 92,000 580,000 416,000 36,000 56,000 7,000 $1,170,000 $1,170,000 1. Record the necessary closing entries at December 31, 2024. 2. Prepare a post-closing trial balance. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Record the necessary closing entries at December 31, 2024. (If no entry is required for a particular transaction/event, select "No Jou Entry Required" in the first account field.) View transaction list