E3-31. Journalizing and Posting Closing Entries The adjusted trial balance as of December 31, 2018, for Brooks Consulting Company contains the following selected accounts. Debit Credit 80,300 Adjusted Account Balances Service fees earned Rent expense Salaries expense Supplies expense. Depreciation expense. Retained earnings 20,800 45,700 5,600 10,200 67.000 a. Prepare entries to close these accounts in journal entry form. b. Set up T-accounts for each of the ledger accounts, enter the balances above, and post the closing entries to them. After these entries are posted, what is the post-closing balance of the Retained Earnings account