From the Following Adjusted Trial Balance,journalize the Necessary Closing Entries

From the following adjusted trial balance,journalize the necessary closing entries.Prepare a post-closing trial balance.
$\begin{array}{c}\text { Adjusted Trial Balance }\\\begin{array}{lr} \underline{\text { Account Title}}& \underline{\text { Debit}}& \underline{\text { Credit}}\\\text { Cash } & 1,500 \\\text { Accounts Receivable } & 1,460 \\\text { Prepaid Insurance } & 800 \\\text { Supplies } & 900 \\\text { Equipment } & 5,500\\\text { Accumulated Depreciation-Equipment } && 550 \\\text { Accounts Payable } && 1,300 \\\text { Wages Payable } && 760 \\\text { Owner, Capital } && 6,550\\\text { Owner, Drawing } & 1,400 & \\\text { Service Revenue } & & 8,900 \\\text { Wages Expense } & 3,000 &\\\text { Rent Expense } & 1,500 \\\text { Supplies Expense } & 900 \\\text { Utilities Expense } & 600 \\\text { Depreci ation Expense-Equipment } & \underline{500}&\underline{\quad\quad} \\&18,060&18,060\end{array}\end{array}$