The following adjusted trial balance contains the accounts and balances of M. Seit Company as of December 31, 2022, the end of its fiscal year. No. Account Title Debit Credit 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment. M. Seif, Capital M. Seif, Withdrawals Services revenue Depreciation expense-Equipment Salaries expense Insurance expense 301 302 404 612 622 637 640 652 Totals Rent expense Supplies expense Requirements: 19,000 13,000 3,000 24,000 7,000 3,000 22,000 2,500 3,400 2,200 $99.100 Prepare: 1. The closing journal entries and post them to the ledgers. 2. A post-closing trial balance as at 31 December 2022. 7,500 47,600 44,000 $99.100