Required: Make the closing entries, setup T account balances using Adjusted Trial Balance amounts, closing entries and prepare a Post$-$Closing Trial Balance.

$\backslash$table$[[\backslash$table$[[$Highway $151$ Computer Consultants Incorporated$],[$Adjusted Trial Balance$],[$March $31,2019]]],[,$Balance$],[,$Debit,Credit$],[$Cash$,27\mathrm{.}700,],[$Accounts Receivable,$5,900,],[$Prepaid Insurance,$3\mathrm{.}000,],[$Prepaid Rent,$3\mathrm{.}300,],[$Office Supplies,$1\mathrm{.}600,],[$Furniture$,20,000,],[$Accumulated Depreciation $-$ Furniture,,$1\mathrm{.}500],[$Accounts Pavable,,$1\mathrm{.}300],[$Salaries Payable,,$700],[\backslash$table$[[$Interest Payable$]],,200],[$Unearned Revenue,,$1\mathrm{.}400],[$Note Pavable,,$2\mathrm{.}000],[$Common Stock,,$31,000],[$Dividends$,12,000,],[$Service Revenue,,$125,400,],[\backslash$table$[[$Rent Expense$]],15,600,],[$Salaries Expense,$66,000,],[$Utilities Expense,$1\mathrm{.}000,],[$Advertising Expense,$2\mathrm{.}400,],[$Insurance Expense,$1\mathrm{.}400,],[$Supplies Expense,$1\mathrm{.}900,],[$Depreciation Expense $-$ Furniture,$1\mathrm{.}500,],[$Interest Expense,$200,],[,163\mathrm{.}500,163\mathrm{.}500]]$

THE CLOSING ENTRIES

$\backslash$table$[[$General Journal$],[$Account Name,Debit,Credit$],[$Service Revenue,$125\mathrm{.}400,],[6.$ To close revenue,,$125\mathrm{.}400]]$

$\backslash$table$[[$General Journal$],[$Account Name,Debit,Credit$],[7.,8.=,],[,,],[,,],[,,],[,,],[,,],[,,],[$To close expenses,,$]]$

$\backslash$table$[[$General Journal,$],[$Account Name,Debit,Credit$],[10\mathrm{.}2,,],[$To close Dividends,,$]]$