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Question #5: 25 points The adjusted trial balance shown below is for Austin Pest Control Company at the end of its current operating year of January 1, 2020 through December 31, 2020. Austin Pest Control Company Trial Balance December 31, 2020 Credit Debit $ 12,900 9,400 700 2,500 16,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock...... Retained Earnings Dividends Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense $ 5,800 3,100 1,100 1,500 15,000 5,600 5,800 34,600 19,500 23,200 2,800 9,300 2,400 1,200 $86,200 $86,200 Instructions: 1. From the information in the above Adjusted Trial Balance, prepare the closing journal entries at December 31, 2020. 2. After preparing the closing entries, prepare a Post-Closing Trial Balance