A completed worksheet for The King Group is given below. The King Group Worksheet Month Ended December 31, 2019 Trial Balance Debit Credit Debit CreditDebit Credit Debit Credit Debit Credit Income Statement Balance Sheet Adjustments Aecount Name Cash Accounts Receivable 12,900 Suppliers Prepaid Advertising 31,200 Equ ipment Accumulated Depreciation 93,300 93,300 12,900 4,500 27,300 82,500 93,300 7,800 (a) 3,300 ,500 (b) 3,900 27,300 82,500 3,300 12,900 141,000 3,300 12,900 141,000 (e) 3,300 -Equipment Accounts Payable Delva King, Capital 12,900 141,000 Delva King, Drawing 9,300 9,300 9,300 100, 650 100,650 100,650 Fees Income Supplies Expense Advertising Expense Depreciation Expense 3,300 3,900 3,300 15,300 2,250 (a) 3,300 3,900 3,300 (a) 3,300 -Dquipment Salaries Expense 15,300 Utilities Expense 2 250 2,250 254, 550 254,550 10,500 0,500 257,850 257,85020,050 100,650 229,800 157,200 -21600 100, 650 100,650 229,800 229,800 Totals Net Ineome 72 600 1. Record the adjusting entries in the general journal (transactions 1-3). 2. Record the closing entries in the general journal (transactions 4-7) 3. Post the adjusting entries and the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances. 4. Prepare a post-closing trial balance. How many accounts are listed in the adjusted and post-closing trial balance