The December 31, 2024, adjusted trial balance for Coyote 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 $18,000 Credit 180,000 6,000 36,000 295,000 $18,000 17,000 5,000 46,000 330,000 72,000 530,000 406,000 26,000 46,000 5,000 $1,018,000 $1,018,000 1. Record the necessary closing entries at December 31, 2024. 2. Prepare a post-closing trial balance. Journal entry worksheet < 1 2 Record the entry to close the revenue accounts. Note: Enter debits before credits. Date December 31, 2024 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 1 2 Record the entry to close the expense accounts. Note: Enter debits before credits. Date December 31, 2024 General Journal Debit Credit Record entry Clear entry View general journal >