The December $31,2024,$ adjusted trial balance for Badger Corporation is presented below.

Accounts Debit Credit

Cash $$17,000$

Accounts Receivable $170,000$

Prepaid Rent $5,000$

Supplies $34,000$

Land $285,000$

Accounts Payable $$16,000$

Salaries Payable $15,000$

Interest Payable $7,000$

Notes Payable $($due in two years$)44,000$

Common Stock $320,000$

Retained Earnings $68,000$

Service Revenue $520,000$

Salaries Expense $404,000$

Rent Expense $24,000$

Utilities Expense $44,000$

Interest Expense $7,000$

Totals $$990,000$ $$990,000$

Required:

$1.$ Record the necessary closing entries at December $31,2024.$

$2.$ Prepare a post$-$closing trial balance.