Part 1: Using the following adjusted trial balance, please prepare the four necessary closing entries. Use the general journal page provided on page 2, It is not necessary to use dates or to put account numbers in the post reference column For the Period Ended 12-31-20XX Adjusted Trial Balance Account Title ash accounts receivable supplies 4,890 1,850 7670 2,320 23,000 repaid insurance omputer equipment accum de accounts payable salaries payable common stock retained earnings 2,305 7900 1,560 20,000 5,070 4,600 ividends revenue rent expense salaries supplies expense insurance expense 12,560 1,980 1,610 750 120 375 230 eprec ex utilities expense 49,395 49,395 Part 2: Please prepare the post-closing trial balance as it would be after the closing entries are posted. You must show that it is balance Account Debit Credit