The following is an Adjusted Trial Balance for Newfoundland Snow Removal Inc. Newfoundland Ice Harvesters Inc. Worksheet Acct no. 101 106 126 128 131 163 168 201 210 215 301 302 401 501 522 537 540 550 Account Cash Accounts Receivable Harvesting Supplies Prepaid Insurance Prepaid Rent Harvester Accumulated Depreciation, Harvester Accounts Payable Accrued Wages Notes Payable M Avalon, Capital M Avalon, Withdrawals Snow Plow Fees Earned Depreciation Expense, Harvester Wages Expense Rent Expense Utilities Expense Harvesting Supplies Expense December 31, 2020 Adjusted Trial Balance Credit Debit 5,825 3,550 950 1,050 800 9,475 32,500 1,000 32,000 4,750 3,750 2,250 $97,900 2,000 2,975 1,350 7,500 44,075 40,000 $97,900 Post-closing Debit Required: 1. Using the provided General Journal, prepare the closing entries. Explanations are requirec 2. Using the provided General ledger account, update the balance in the Capital account 3. Complete a post-closing trial balance.