B D E F G H J 1 The adjusted trial balance for Gunter Company is shown below: 2 a) Prepare the closing entries for December 31, 2021 3 4 b) Prepare a post-closing trial balance for December 31, 2021. 5 Gunter Company Trial Balance December 31, 2021 6 Date Particulars Debit Credit 7 Credit 1. 8 Cash 9 Debit 6.600.00 13,500.00 3,500.00 26,000.00 10 2. 11 12 13 5,600.00 13,300.00 3,000.00 34,000.00 14 15 Accounts Receivable Prepaid Rent Equipment Accumulated Amortization - Equipment Accounts Payable Salaries Payable N. Gunter, Capital N. Gunter, Drawings Service Revenue Repair Expense Amortization Expense Salaries Expense Rent Expense Utilities Expense 16 12,000.00 17 59,000.00 3. 18 1,800.00 2,600.00 19 20 21 35,000.00 12,200.00 1,700.00 114,900.00 22 23 114,900.00 24 Closing Entries Post-closing Trial Balance A B D E 1 2 3 Gunter Company Post-Closing Trial Balance December 31, 2021 Debit 4 5 Credit 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Closing Entries Post-closing Trial Balance