Closing Entries The adjusted trial balance for Okay Moving Service as of December 31 is as follows: OKAY MOVING SERVICE Adjusted Trial Balance December 31 Debit Credit Cash $4,560 Accounts Receivable 6,300 Supplies 2,760 Prepaid Advertising 3,600 Trucks 33,960 Accum. Depreciation. - Trucks $12,000 Equipment 9,120 Accum. Depreciation. - Equipment 2,520 Accounts Payable 1,440 Unearned Service Fees 3,240 Common Stock 12,000 Retained Earnings 19,260 Dividends 6,600 Service Fees Earned 87,000 Wages Expense 35,760 Rent Expense 12,240 Insurance Expense 3,480 Supplies Expense 6,120 Advertising Expense 7,200 Depreciation Expense - Trucks 4,800 Depreciation Expense - Equipment 960 Totals $137,460 $137,460 Required a. Prepare closing entries at December 31 in general journal form using the Income Summary account. b. After the closing entries are posted, calculate the ending balance in the Retained Earnings account. c. Prepare a post-closing trial balance. a. Date General Journal Description $ Debit Credit Dec 31 0 0 $ 0 > 0 0 0 NOU 0 0 0 0 0 0 C To close the revenue account. 31 Wages Expense Rent Expense Insurance Expense Supplies Expense Advertising Expense Depreciation Expense - Trucks Depreciation Expense - Equipment To close the expense accounts. 31 0 0 0 0 0 0 0 > 0 0 0 0 To close Income Summary 31 . 0 0 e 0 To close the Dividends account. b. Balance in Retained Earnings at December 31 $ 0 Credit Support 0 $ 0 0 0 0 0 0 0 OKAY MOVING SERVICE Post-Closing Trial Balance December 31 Debit Cash $ Accounts Receivable Supplies Prepaid Advertising Trucks Accum. Depreciation. - Trucks Equipment Accum. Depreciation. - Equipment Accounts Payable Unearned Service Fees Common Stock Retained Earnings Totals 0 0 0 0 0 I 0 0 0 0 0 0 0 0 0 0 0 $ 0 Please answer all parts of the