The following adjusted trial balance is for Jonas Company at April 30,2017 ACCOUNT TITLE Capital Stock Account Receivable Service Revenue Retained Earnings Unearned Revenue Accrued Expenses Equipment Salaries Expenses Accumulated Depreciation-Furniture Depreciation Expense-Equipment Dividend Rent Expenses Supplies Expenses Furniture Supplies Cash Depreciation Expenses-Furniture Account Payable Accumulated Depreciation-Equipment Amount ($) 15,000 8,100 96,400 5,105 1,700 1,375 43,400 32,600 Required: 1. Prepare closing entry for the year 2. Prepare post-closing trial balance at the end of the year 3,160 1,550 20,000 14,800 480 4,700 420 3,300 730 2,640 4,700