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The following is an Adjusted Trial Balance for Newfoundland Snow Removal Inc. Post-closing Debit Acct no. 101 106 Newfoundland Ice Harvesters Inc. Worksheet December 31, 2020 Adjusted Trial Balance Debit Credit 5,825 3,550 950 1,050 800 9,475 2,000 126 128 131 163 168 201 210 215 Account Cash Accounts Receivable Harvesting Supplies Prepaid Insurance Prepaid Rent Harvester Accumulated Depreciation, Harvester Accounts Payable Accrued Wages Notes Payable M Avalon, Capital M Avalon, Withdrawals Snow Plow Fees Earned Depreciation Expense, Harvester Wages Expense Rent Expense Utilities Expense Harvesting Supplies Expense 2,975 1,350 7,500 44,075 301 302 401 32,500 40,000 501 1,000 522 537 540 550 32,000 4,750 3,750 2,250 $97,900 $97.900 Required: 1. Using the provided General Journal, prepare the closing entries. Explanations are required 2. Using the provided General ledger account, update the balance in the Capital account 3. Complete a post-closing trial balance. The following is an Adjusted Trial Balance for Newfoundland Snow Removal Inc. Post-closing Debit Acct no. 101 106 Newfoundland Ice Harvesters Inc. Worksheet December 31, 2020 Adjusted Trial Balance Debit Credit 5,825 3,550 950 1,050 800 9,475 2,000 126 128 131 163 168 201 210 215 Account Cash Accounts Receivable Harvesting Supplies Prepaid Insurance Prepaid Rent Harvester Accumulated Depreciation, Harvester Accounts Payable Accrued Wages Notes Payable M Avalon, Capital M Avalon, Withdrawals Snow Plow Fees Earned Depreciation Expense, Harvester Wages Expense Rent Expense Utilities Expense Harvesting Supplies Expense 2,975 1,350 7,500 44,075 301 302 401 32,500 40,000 501 1,000 522 537 540 550 32,000 4,750 3,750 2,250 $97,900 $97.900 Required: 1. Using the provided General Journal, prepare the closing entries. Explanations are required 2. Using the provided General ledger account, update the balance in the Capital account 3. Complete a post-closing trial balance