Wilderness Guide Services, Inc., performs adjusting entries every month, but closes its accounts only at year-end. The company's year- end adjusted trial balance dated December 31, current year, is as follows. WILDERNESS GUIDE SERVICES, INC. Adjusted Trial Balance December 31, Current Year Cash Accounts receivable Camping supplies Unexpired insurance policies Equipment Accumulated depreciation: equipment Notes payable (due 4/1/next year) Accounts payable Capital stock Retained earnings Dividends Guide revenue earned Salary expense Camping supply expense Insurance expense Depreciation expense: equipment Interest expense 12,200 31,000 7,900 2,400 70,000 $ 60,000 18,000 9,500 25,000 15,000 1,000 102,000 87,500 1,200 9,600 5,000 1,700 $ 229,500 $ 229,500 a. Prepare all necessary closing entries at December 31, current year. b. Prepare an after-closing trial balance dated December 31, current year