The following is the adjusted trial balance for the sandeep company

Cash 18,130

Accounts receivable 3,300

Prepaid expenses 2,750

Equipment 30,400

Accumulated depreciation 12,200

Accounts Payable 2,700

Notes Payable 1,000

Capital stock 10,000

Retained Earnings 21,200

Dividends 4,870

Fees Earned 36,300

Wages Expense 12,450

Rent Expense 4,900

Utilities expense 3,475

Depreciation expense 2,150

Misc Expense 1,275

Totals 83,700 83,700

prepare closing entries and the post closing trial balance.