The December 31, 2024, adjusted trial balance for Ostrich 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 $32,000 Credit 250,000 6,000 50,000 365,000 $32,000 31,000 7,000 60,000 400,000 100,000 600,000 420,000 40,000 60,000 7,000 $1,230,000 $1,230,000 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 Prepare a post-closing trial balance. OSTRICH CORPORATION Post-Closing Trial Balance December 31, 2024 Accounts Debit Credit