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 Cash Accounts Receivable Prepaid Expenses Equipment Accumulated Depreciation Accounts Payable Notes Payable Owner's Capital Owner's Withdrawals Consulting Fees Earned Rental Income Salaries Expense Insurance Expense Depreciation Expense Miscellaneous Expense Totals Debit $ 19,200 26,500 5,500 85,800 3,850 45,800 20,000 13,500 1,950 $ 222.100 Credit $21,400 25.200 3,000 73,900 92,600 6,000 S222,100 Required: 1) Prepare closing entries for Yadi Business Consulting (No explanation is required). 2) Prepare a post-closing trial balance at December 31, 2022.