The following adjusted trial balance contains the accounts and balances of Zein Company as of December 31, 2015, the end of its fiscal year.

No.	Account Title	Debit			Credit
101	Cash	$	18,000
126	Supplies		8,500
128	Prepaid insurance		2,000
167	Equipment		23,000
168	Accumulated depreciationEquipment				$	6,500
301	R. Zein, Capital					39,664
302	R. Zein, Withdrawals		6,000
404	Services revenue					48,500
612	Depreciation expenseEquipment		2,000
622	Salaries expense		28,276
637	Insurance expense		2,037
640	Rent expense		3,250
652	Supplies expense		1,601
	Totals	$	94,664		$	94,664

1.	Prepare the December 31, 2015, closing entries for Zein Company. Assume the account number for Income Summary is 901.

2.	Prepare the December 31, 2015, post-closing trial balance for Zein Company.