Wilderness Guide Services, Inc., performs adjusting entries every month, but closes its accounts only at year-end. The company's year- end adjusted trial balance dated December 31, current year, is as follows. WILDERNESS GUIDE SERVICES, INC. Adjusted Trial Balance December 31, Current Year $12,200 31,000 7,900 2,400 70,000 Cash Accounts receivable Camping supplies Unexpired insurance policies Equipment Accumulated depreciations equipment Notes payable (due 4/1ext year) Accounts payable Capital stock Retained earnings Dividends Guide revenue earned Salary expense Camping supply expense Insurance expense Depreciation expense: equipment Interest expense $ 60,000 10,000 9,500 25,000 15,000 1,000 102,000 87,500 1,200 9,500 5,000 1,700 $ 229,500 $ 229,500 a. Prepare all necessary closing entries at December 31, current year. b. Prepare an after-closing trial balance dated December 31, current year. Complete this question by entering your answers in the tabs below. Required A Required B Prepare all necessary closing entries at December 31, current year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) ces Prepare all necessary closing entries at December 31, current year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Pray 1 of 2 Next > a. Prepare all necessary closing entries at December 31, current year. b. Prepare an after-closing trial balance dated December 31, current year. Complete this question by entering your answers in the tabs below. Required A Required B Book Print Prepare an after-closing trial balance dated December 31, current year. WILDERNESS GUIDE SERVICES, INC. After-Closing Trial Balance December 31, Current Year ferences Totals