Exercise 3-18A Record closing entries and prepare a post-closing trial balance (LO3-6, 3-7) Laker Incorporated's fiscal year end is December 31, 2021. The following is an adjusted trial balance as of December 31 Accounts Debit Credit Cash $ 12,000 Supplies 39.000 Prepaid Rent 30,000 Accounts Payable $ 3.000 Notes Payable 30,000 Common Stock 40,000 Retained Earnings 9,000 Dividends 4.000 Service Revenue 54,000 Salaries Expense 20,000 Advertising Expense 13,000 Rent Expense 10,000 Utilities Expense 8.000 Totals $136,000 $136,000 ~