The following adjusted trial balance contains the accounts and balances of Showe

The following adjusted trial balance contains the accounts and balances of Showers Company as of December 31 2011 the end of its fiscal year.No.Account TitlesDebitCredit101Cash.$18000126Supplies 12000128Prepaid Insurance 2000167Equipment23000168Accumulated depreciation equipment$6500301R.ShowersCapital46600302R.ShowersWithdrawal 6000404Service Revenue 36000612Depreciation expense-equipment2000622Salaries expense21000637Insurance expense1500640Rent expense 2400652Supplies expense1200Totals$89100 $89100Required:1) Prepare the December 31 2011 closing entries for Showers Company.2) Prepare the December 31 2011 post-closing trial balance for Showers Company