Using the December 31,2021 adjusted trial balance shown below, complete the following: 1. Prepare closing entries at December 31, 2021. (30 marks) 2. Post closing entries to t-accounts. There should be 17t-accounts. Don't forget to include final balances. (40 marks) 3. Prepare the post-closing trial balance at December 31, 2021. (18 marks)