Given, Record closing entries and prepare post-closing trial balance: Adjusted Trail Balance of National Tubes Ltd. for the year end December 31, 2022 S1 Accounts Title Debit Credit 30000 1 Cash 2 Inventory 70000 5000 6789SFWN 3 Store supplies 4 Retained earnings Accounts payable Salaries payable Capital Withdrawal Sales 10 Cost of goods sold 5 11 Depreciation expense 12 Salaries expense 13 Insurance expense 14 Store supplies expense 15 Advertising expense 16 Cash dividend declared 17 Consulting fees earned 8000 148000 4000 1500 28000 32000 12000 24000 16500 19000 1000 69000 330000 45500