Presented Below Are the Year-End Balances at December 31 of Becca's

Presented below are the year-end balances at December 31 of Becca's Dry Cleaning Service. (All accounts have normal balances.)
$\begin{array}{ll}\text { Accounts receivable } & \$ 12,000 \\\text { Accounts payable } & 25,000 \\\text { Accumul ated depreciation-equipment } & 30,000 \\\text { Cash } & 42,000 \\\text { Depreciation expense-equipment } & 12,000 \\\text { Insurance expense } & 7,000\\\text { Equipment } & 125,000 \\\text { Service revenue } & 200,000 \\\text { Notes payable } & 65,000 \\\text { B. Stanton, Capital } & 17,000 \\\text { B. Stanton, Withdrawals } & 18,000 \\\text { Prepaid insurance } & 1,500\\\text { Salaries payable } & 4,000 \\\text { Salary expense } & 97,000 \\\text { Supplies } & 1,500 \\\text { Supplies expense } & 16,000 \\\text { Unearned service revenues } & 500 \\\text { Utilities expense } & 9,500 \end{array}$
(a) Prepare the necessary closing entries at December 31.
(b) Prepare a post-closing trial balance at December 31.