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 Cash $ 12,200 Accounts receivable 31,000 Camping supplies 7,900 Unexpired insurance policies 2,400 Equipment 70,000 Accumulated depreciation: equipment $ 60,000 Notes payable (due 4/1ext year) 18,000 Accounts payable 9,500 Capital stock 25,000 Retained earnings 15,000 Dividends 1,000 Guide revenue earned 102,000 Salary expense 87,500 Camping supply expense 1,200 Insurance expense 9,600 Depreciation expense: equipment 5,000 Interest expense 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