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Below is the adjusted trial balance for Ayako Legal Services. Ayako Legal Services Adjusted Trial Balance As at 30 June 2020 Account Debit Credit Cash at bank 78,000 Accounts Receivable 32,000 Supplies 4,000 Prepaid insurance 6,000 Equipment 12,800 Accounts payable 6,000 Unearned Revenue 3,300 Salary payable 4,000 Bank loan 28,600 Ayako, Capital 89,800 Ayako, Drawings 3,700 Service revenue 29,100 Salary expense 12,000 Insurance expense 3,000 Rent expense 4,500 Electricity expense 4,800 160,800 160,800 Required: 1. Prepare the closing entries for Ayako Legal Services. Dates and narrations are required. 2. Prepare the Post-closing Trial Balance for Ayako Legal Services as at 30 June 2020