The following account balances are taken from the adjusted trial balance of Best of Fun Bowling Lanies at December 31, 2020 Bowling Supplies Prepaid Insurance Accounts Payable Long Term Notes Payable D. Allen, Capital Bowling Equipment Accumulated Depreciation- Bowling Equip. D. Allen, Withdrawals Bowling Revenue Equipment Repairs Expense Rent Expense Interest Expense Bowling Supplies Expense Debit 320.00 74,325.00 23,500.00 630.00 8,175.00 900.00 1,835.00 Credit 535.00 15,000.00 31,800,00 18,585.00 81,750.00 Insurance Expense Depreciation Expense, Bowling Equipment Wages payable Wages Expense Cash Rent Payable Property Taxes Payable Utilities Expense Property Tax Expense Totals 1,680.00 7,125.00 24,720.00 1,250.00 3,530.00 1,045.00 420.00 975.00 285.00 149,350.00 149,350.00 Prepare Closing Entries and Post Closing Trial Balance at December 31, 2020