The closing entries for Warners Caf . Dates are required. Narrations are not required. A post-closing trial

1. The closing entries for Warner’s Café. Dates are required. Narrations are not required. 
2. A post-closing trial balance for Warner’s Cafe 

Warner’s Cafe List of Account Balances As at 31 December 2020
Cash at Bank	54,300
Warner, Capital	127,500
Loan Payable	71,300
Accounts Receivable	1,000
Cafe Revenue	161,000
Supplies	2,000
Equipment	104,000
Accumulated Depreciation - Equipment	8,000
Rent Expense	80,000
Unearned Revenue	1,600
Prepaid Advertising	1,100
Warner, Drawings	44,500
Accounts payable	20,500
Wages Expense	98,000
Advertising expense	5,000