uBreakiFix is a national chain stores that helps fix computer equipment including smart phones, tablets, laptops, and desktops. Below is the 12/31/21 adjusted trial balance of the uBreakiFix location in Sheboygan, WI owned by Steven Rey. Required: 1. Record the closing entries as of December 31, 2021. 2. Prepare a post-closing trial balance as of December 31, 2021. Prepare a post-closing trial balance as of December 31, 2021. (The accounts should be listed in account number order.)