Using the attached Adjusted Trial Balance, please prepare necessary closing entries, post the closing entries to corresponding T-Account and prepare the post-closing trial balance.

Campin Inc Adjusted Trial Balance 12/31/21 Credit $ $ Debit 3,389.000 3,100,000 $ 491.250 $ $ s 1.262.500 4,500,000 $ 1.575.000 $ 850,000 $ 292.500 $ 1.100.000 Cash Accounts Receivable Allowance for Doubtful Accounts Prepaid Insurance Inventory Equipment Accumulated Depreciation - Equipment Building Accumulated Depreciation - Building Land Accounts Payable Salaries Payable Mortgage Payable Long-Term Debt Common Stock - Par $0.01 APIC Retained Earnings Sales Revenue COGS Salary Expense Bad Debt Expense Insurance Expense Depreciation Expense - Equipment Depreciation Expense - Building Interest Expense - Mortgage Interest Expense - Long-Term Debt $ $ $ $ $ $ $ 775.000 50,000 1.370.000 2,175,000 6,000 2.994.000 265,000 $ 9.825.000 $ $ 3,937,500 616.000 $ $ $ $ $ $ $ 481,250 100,000 225,000 42.500 40.000 175,000 19,818,750 $ 19,818,750