Question #5: 25 points The adjusted trial balance shown below is for Rich Company at the end of its current operating year of January 1, 2017 through December 31, 2017 RICH COMPANY Trial Balance December 31, 2017 Debit Credit Cash $ 12,900 Accounts Receivable 9,400 Supplies 700 Prepaid Insurance 2,500 Equipment 16,000 Accumulated Depreciation Equipment $ 4,800 Accounts Payable 5,800 Salaries and Wages Payable 1,100 Unearned Rent Revenue 600 Common Stock 15,000 Retained Earnings 5,600 Dividends 5,800 Service Revenue 34,600 Rent Revenue 14.400 Salaries and Wages Expense 18.100 Supplies Expense 1,800 Rent Expense 12.000 Insurance Expense 1,500 Depreciation Expense 1 200 $81.900 $81.900 Instructions: 1. From the information in the above Adjusted Trial Balance prepare the closing journal entries at December 31, 2017 2. After preparing the closing entries, prepare a Post-Closing Trial Balance