The following is the adjusted trial balance of Yadi Business Consulting at the end of 2022. < + Yadi Business Consulting < Adjusted Trial Balance < December 31, 2022 < 2 Cash < Debit < Credit $ 19,200 < < Accounts Receivable < 26,500 < Prepaid Expenses < 5,500 < Equipment < 85,800 < Accumulated Depreciation < $ 21,400 < Accounts Payable < 25,200 < Notes Payable 3,000 < Owner's Capital < 73,900 Owner's Withdrawals < 3,850 Consulting Fees Earned 92,600 < Rental Income < 6,000 < Salaries Expense < 45,800 Insurance Expense < 20,000 Depreciation Expense < Miscellaneous Expense < Totals < Required: < 13,500 < FF F 1,950 $-222,100 $222,100 1) Prepare closing entries for Yadi Business Consulting (No explanation is required).* 2) Prepare a post-closing trial balance at December 31, 2022