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Exercise 1 - Problem Solving (80 points) Presented below is the adjusted trial balance of Shiny River Ltd at December 31, 2019. Credit Cop Supplies 2020 Shiny River Ltd Adjusted Trial Balance December 31, 2019 Account Title Debit Cash 23,800 1,300 Prepaid Insurance 3,000 Accounts Receivable 38,000 Equipment 41.000 Accumul.Dep-Equipment Accounts Payable Salaries Payable Share Capital-ordinary Dividends 3,750 Retained Earnings Service Revenue Salaries Expense 14.400 Depreciation Expense 600 Insurance Expense 490 Total 126,340 3,800 15,000 6,000 50,000 14,540 37,000 126,340 Requirement: a) Prepare closing entries at December 31, 2019. (40 points) b) Prepare T-accounts for Retained Earnings and Income Summary (14 points) c) Prepare Post Closing Trial Balance at December 31, 2019 (26 points)