The trial balance of Large Company, Inc. at the end of its annual accounting period is as follows:

LARGE COMPANY, INC. Trial Balance December 31, 2019
Cash..............................................................................	$ 4,000
Prepaid Insurance..............................................................................	1,600
Supplies ..............................................................................	2,100
Equipment ..............................................................................	20,000
Accumulated DepreciationEquipment..............................................................................		$ 2,000
C. Large, Capital ..............................................................................		19,000
C. Large, Withdrawals..............................................................................	2,000
Revenue..............................................................................		33,000
Salaries Expense..............................................................................	18,300
Rent Expense ..............................................................................	6,000	______
Totals..............................................................................	$54,000	$54,000

Additional information:

1. Expired insurance, $600.
2. Unused supplies, per inventory, $800.
3. Estimated depreciation, $1,000.
4. Earned but unpaid salaries, $700

Required

1. Prepare adjusting entries.
2. Prepare closing entries.
3. Prepare a post-closing trial balance.

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