The adjusted trial balance for Dillan's Tailoring Services on December 31, 2020, appears as follows: Account Credit No. 101 Cash. 125 Store supplies. 128 Prepaid insurance. 167 Equipment.... 168 Accumulated depreciation, equipment... 201 Accounts payable. 210 Wages payable.. 301 302 401 612 623 637 640 651 690 Vy Dillan, capital. Vy Dillan, withdrawals.. Sewing revenue. Depreciation expense, equipment.. Wages expense... Insurance expense Rent expense.. Store supplies expense.. Utilities expense.. Totals........... Perform the following tasks: (1) Prepare closing entries. (2) Prepare a post-closing trial balance. Debit $ 15,500 6,500 3,800 61,000 32,000 $ 19,700 39,400 6,400 23,300 109,920 5,400 61,200 2,200 4,800 2,600 3,720 $198,720 $198,720