The following is the adjusted trial balance for the first three months of operations ending on December 31, 2020. Credit $1,800 Stateside Trucking Adjusted Trial Balance December 31, 2020 Debit Cash $41,050 Accounts receivable 7,500 800 Packing supplies Prepaid rent 450 Truck 26,000 Accumulated Depreciation, Truck Computer 1,200 Accumulated Depreciation, Computer Accounts payable Salary payable Unearned revenue W.Noftle, Capital W.Noftle, Withdrawal 500 Delivery Fees earned Miscellaneous revenue Depreciation expense, truck 1,800 Depreciation expense, computer 150 Rent expense 1,350 Salary expense 5,300 Utility expense 900 Telephone expense 850 Packing supplies expense 4,700 Total $92.550 150 3,200 1,900 2,000 66,000 16,500 1,000 $92.550 A. Journalize the closing entries for Stateside Trucking on December 31, 2020. B. Calculate the updated balance in the capital account and state if Stateside experienced a net increase or decrease from last period and the amount. d Prepare a post-closing trial balance for Stateside Trucking on December 31, 2020