I cannot figure out how to complete the post-closing trial balance. I am pretty confident about the closing entries but would like them checked over. I do know that the ending totals on the post-closing trial balance are supposed to be $61,750. thank you for your help!

31.00 Watermelon sells juices and ice cream and provides birthday party planner for children. It presents its adjusted trial balance at December 31, 2018 below. Watermelon Adjusted Trial Balance December 31, 2018 Debit Credit Cash $ 7,000.00 Accounts Receivable $ 5,000.00 Allowance for Doubtful Accounts $ 1,000.00 Supplies $ 1,750.00 Inventory $ 12,000.00 Prepaid Insurance $ 2,000.00 Prepaid Rent $ 4,000.00 Equipment $ 9,000.00 Accumulated Depreciation - Equipment $ 2,500.00 Cars $ 21,000.00 Accumulated Depreciation - Cars $ 9,000.00 Accounts Payable $ 1,000.00 Unearned Service Revenue $ 900.00 Common Stock $ 2,500.00 Retained Earnings $ 13,000.00 Dividends $ 1,000.00 Sales Revenue $ 22,200.00 Service Revenue $ 28,000.00 Salaries Expense $ 6,000.00 Utility Expense $ 2,000.00 Insurance Expense $ 1,000.00 Office Expense $ 600.00 Rent Expense S 3,000.00 Advertising Expense $ 500.00 Depreciation Expense $ 500.00 Supplies Expense $ 3,500.00 Bad Debt Expense $ 200.00 Miscellaneous Expense $ 50.00 Total $ 80,100.00 $ 80,100.00 Required: Prepare the following to enter into January 2019. 100 Close the revenue account. 2.00 Close the expense accounts. 3.00 Close income Summary 4.00 Close the dividend account. 5.00 Post the transactions to the General Ledger 6.00 Calculate the Ending Retained Earnings Balance 7.00 Prepare the Post Closing Trial Balance. Dr Cr Date Account December 12/31 Sales Revenue Income Summary $ 22,200.00 $ 22,200.00 $ 17,350.00 $ $ $ 12/31 Income Summary Salaries Expense Utility Expense Insurance Expense Office Expense Rent Expense Advertising Expense Depreciation Expense Supplies Expense Bad Debt Expense Miscellaneous Expense 6,000.00 2,000.00 1,000.00 $600 3,000.00 500.00 $ $ $ 500.00 3,500.00 200.00 50.00 $ 1,000.00 12/31 Retained Earnings Dividends 1,000.00 $ 4,850.00 12/31 Income Summary Retained Earnings $ 4,850.00 Sales Service Revenues 28,000 DO Salary Innen 6,000.00 $ 6,000.00 Utility pene 2,000.00 $ 2.000.00 Instanta pent 1,000.00 1,000.00 Or 000 5600 27,200,00 28,000.00 Rent Expre 3.000.00 3,000.00 Advertising Expense 500.00 500.00 Deprecation Expense 500.00 500.00 Supplies Expanse 3.500.00 $ 3,500.00 fad Debt Eupene 200.00 $ 700.00 Miscelanospense SWS Dividendi 1.000.00 1,000.00 Retained Eamines S 1,000.00 13,000.00 $ 4.850,00 Income Summary $ 4,850.00 MINI WIN 16,850,00 Watermelon Post-Closing Trial Balance December 31, 2018 Debit Credit 61,750.00 61,750.00