The following is the adjusted trial balance for Sandeep Company.

Sandeep Company

Adjusted Trial Balance

December 31, 2013

Cash

8,130

Accounts Receivable

3,300

Prepaid Expenses

2,750

Equipment

10,400

Accumulated Depreciation

2,200

Accounts Payable

2,700

Notes Payable

1,000

Rena Sandeep, Capital

11,200

Rena Sandeep, Drawing

4,870

Fees Earned

36,600

Wages Expense

12,450

Rent Expense

4,900

Utilities Expense

3,475

Depreciation Expense

2,150

Miscellaneous Expense

1,275

Totals

53,700

53,700

Prepare closing entries and the post- closing trial balance.