ACCT2001 Below is the adjusted trial balance for Computer Services as of December 31, 2011.

Below is the adjusted trial balance for Computer Services as of December 31, 2011.                                              Adjusted                                             Trial Balance                                             Dr.           Cr. Cash                             8,405 Accounts Receivable      5,147 Supplies                         2,575 Prepaid Insurance           1,580 Equipment                      6,000 Accumulated Depreciation – Equip             600 Accounts Payable                                3,489 Salaries Payable                                1,155 Unearned Rent Revenue                        575 Jack Smith, Capital                           10,000 Jack Smith, Drawing         4,500 Service Revenue                                   33,017 Rental Revenue              1,050 Depreciation Expense        600 Insurance Expense            680 Rent Expense                  3,500 Salaries Expense           12,854 Supplies Expense            2,587 Utilities Expense             1,458 Totals                       49,886            49,886

Requirements:

A. Prepare the necessary closing entries as of December 31,2011 

B. Post the closing entries to the selected ledger accounts.

C. Prepare a Post Closing Trial Balance.