please make sure it is correct 100%

Based on the following Adjusted Trial Balance: Credit Sava Tours Ltd Trial Balance December 31, 2019 Account Title Debit Cash 200,500 Supplies 5,000 Prepaid Insurance 9,166 Account Receivable 32,500 Land 100,000 Equipment 20,000 Accumulated Depreciation Equipment Accounts Payable Salaries & Wages Payable Unearned Service Revenue Notes Payable Interest Payable Share Capital Dividends 7,000 Service Revenue Interest Expense 800 Salaries & Wages Expense 5,000 Utilities Expense 2,200 Insurance Expense 834 Depreciation Expense 300 Supplies Expense 5,000 Total 388,300 300 81,200 5,000 5,000 40,000 800 200,000 56,000 388,300 Requirements: 1. Prepare the closing entries.us. 2. Prepare the T-accounts for Retained Earnings and Income Summary. [1 3. Prepare the Post-closing Trial Balance and keep the order of accounts. 4. Prepare the Classified Statement of Financial Position and calculate ROA.ro