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.