Sarda Electrical Servicing began operations two years ago. Its adjusted trial balance at December 31, 2021, is listed below. 1. Prepare closing Journal Entries 2. Post to T-Accounts 3. Prepare Post Closing Trial Balance Account Credit Cash Accounts Receivable Prepaid Rent Prepaid Insurance Electrical Supplies Note Receivable Tools Accumulated Depreciation Tools Truck Accumulated Depreciation Truck Debit 10,100 10,500 7,200 1,050 19,000 12,000 21,000 4,500 40,500 21,000 21,000 3,150 5,250 27,000 2,550 27,825 61,500 Accounts Payable Salaries Payable Unearned Electrical Revenue Notes Payable, due Aug 31, 2021 Notes Payable, due June 1, 2021 Nymeth Sarda, Capital Nymeth Sarda, Withdrawals Electrical Revenue Depreciation Expense, Tools Depreciation Expense, Truck Insurance Expense Interest Expense Rent Expense Salaries Expense 126,600 2,250 3600 1,275 900 21,000 27000 Total 238,875 238,875