A listing of account balances taken from the adjusted ledger account balances of Farmers’ CoOp shows the following: CaS lige ie eee Tee ne Oe nae, CR Re eet cae tn et Aen aa eee $ 22,580 IACCOURTSYRECEIVA DIG ie iaciraee olaieehckc cen co sealtitanisjosinee lr oe eaagiede aM encar eatone NO ates Re a Rae NOT 56,480 INVENTOR ag cd setpenl a Gos + « 3k ee SS we ec enter a eae eee iyece res 78,360 Prépaidiinsurance srcreysto. Bk 5 = a5 oso ee eco ee ic tare eee eo ear 6,520 WAIN Fe toctr ks ocd ho oma etaeoe he ace ee ica icceic, RIS aR UI cA ie Mees ee one ete ar elieee et etna mer ice 136,000 Accounts;Ravablewes atid. bois ei a 21 Sd oe ate te eek eee aieeeicrieet eect ome ee 28,640 Notes!Rayable:.2..tattan. cutis set ctalew! 2 ohare epee Pe ap ae ecenten vegeta ence sete ptinstee tener aang 40,000 Salaries:Rayable tte cues. hehe ois a Fo eee ean eee eee epee ene ise ae eee ea 9,000 Taxes Payablew x peidia’. $s iahd’s © Gia aaehepeieceaen Shah eee meen: Gera ee cece eee 24,400 WnearnediRentst. ck ondet vclebt' soa cc occ aie Rivcanss a IR ERMC Cet ee eee a ee eee 15,200 Mortgage: Pavableicccigd: Gi. & Fix. seatbelt aera ieee hie otra erica enc cn ace eae 90,000 GADitalEStOC Kas! estate vagy wa a ge es atta culecenee pee rice, 6 EN Create Gl ae UCL a 44,000 DIVIGENGS: five OA. Sees Sejale aoete, oa RPE ee re ne ee 20,000 RetainediEarnings:< 5-5: Pisscckos St bem gncma nora cates atte tt ca Pee ea ene 68,700 All revenue and expense accounts have been closed to Retained Earnings. Dividends has not yet been closed. Prepare (1) the closing entry for Dividends and (2) a post-closing trial balance for December 31, 2003.