The following are the accounts balances from the Adjust Trial Balance, for Edward's custom Event Planning. Account Account Balance Cash $8,620 Accounts receivables 2,340 Prepaid insurance 2,650 Equipment 23,400 Accumulated depreciation equipment 1,640 Accounts payable 3,540 Interest payable 120 Unearned revenue 2,110 Bank Loan 5,500 Frank, Capital 24,080 Frank, withdrawals 3,200 Catering revenue 8,750 Depreciation expense 260 Insurance expense 185 Interest expense 120 Office supplies expense 1,840 Rent expense 1,200 Salaries and wages expense 1,650 Utilities expense 275 A Prepare the closing entries B Prepare postclosing trial balancel