pplease use double entries system for (a)

Presented below is an adjusted trial balance for Zullo Company, at December 31, 2021. $10,000 9,000 Cash Accounts receivable Prepaid insurance Equipment Depreciation expense Owner's Drawings Advertising expense Rent expense Salaries and wages expense Insurance expense $ 7,700 20,000 15,000 35,000 7,000 1,500 1,400 800 12,000 1,600 $102,000 Accounts payable Notes payable Accumulated depreciation- Equipment Service revenue Owner's capital Unearned service revenue 14,000 29,000 24,000 16,000 $102,000 Instructions (a) Prepare closing entries for December 31, 2021. (b) Determine the balance in the Owner's Capital account after the entries have been posted. (c) Prepare a Post Closing Trial Balance as of Dec. 31, 2021