(a) Prepare the closing entries for the Johnson Co. (b) Post the closing entries in the worksheet below. (c) Prepare the Post - Closing Trial Balance. No Account Title Adjusted Trial Balance Closing Entry Post-Closing Trial Balance Dr. Cr. Dr Dr. 101 126 128 $ 19,000.00 $ 13,000.00 $ 3,000.00 $ 24,000.00 167 168 301 $ 7,500.00 $ 47,600.00 $ 9,000.00 $ 51,000.00 Cash Supplies Prepaid Insurance Equipment Accumulated Depreciation Equipment Johnson - Capital Johnson-Withdrawl Service Revenue Depreciation expense - Equipment Salaries expense Insurance Expense Rent expense Supplies Expense Income summary Totals................. 612 622 S 4,000.00 $ 24,000.00 $ 3,500.00 $ 3,400.00 $ 3,200.00 637 640 652 901 $ 106, 100.00 $ 106,100.00