The following is the adjusted trial balance for Ace Company.

Ace Company
Adjusted Trial Balance
December 31, 2014
Cash	10,130
Accounts Receivable	3,300
Prepaid Expenses	2,750
Equipment	10,400
Accumulated Depreciation		2,200
Accounts Payable		3,700
Notes Payable		2,000
Rena Sandeep, Capital		10,200
Rena Sandeep, Drawing	3,870
Fees Earned		46,600
Wages Expense	22,450
Rent Expense	4,900
Utilities Expense	3,475
Depreciation Expense	2,150
Miscellaneous Expense	1,275
Totals	64,700	64,700

1. Prepare the four closing entries in general journal form. 2. Prepare a post-closing trial balance.