The following adjusted trial balance contains the accounts and balances of Fahed Company as of December 31, 2019, the end of its fiscal year Debit (Amount S) Credit (Amount 5) Cash 1,500 Accounts receivables 4,300 Prepaid rent 5,500 Furniture 8,000 Office equipment 20,000 Accumulated depreciation Omce equipment 4,000 Unearned service revenue 8,400 Fahed, Capital 33,000 Fabed, Withdrawals 4,200 Services revenue 13,000 Interest revenue 3,200 Depreciation expense-Office equipment 4,400 Wages expense 4,700 Utilities expenses 1,300 Administrative expenses 7,700 TOTAL 61,600 61,600 REQUIRED:- . (A) Prepare the closing entries for Fabed Company as on December 31, 2019. (4 marks) . B) Make a post-closing trial balance. (2 marks) ( Why temporary accounts are closed at the end of the accounting period but permanent accounts are not closed but tranferred from year to you? mark) For the toolbar, press ALT=F10 (PC) or ALT FN+F10(Mac)