The trial balance of Large Company, Inc. at the end of its annual accounting period is as follows:

The trial balance of Large Company, Inc. at the end of its annual
accounting period is as follows:
LARGE COMPANY, INC.
Trial Balance
December 31, 2011
Cash.......................................................................... $ 4,000
Prepaid Insurance ................................................... 1,600
Supplies .................................................................. 2,100
Equipment ............................................................... 20,000
Accumulated Depreciation—Equipment............... $ 2,000
C. Large, Capital ..................................................... 18,000
C. Large, Withdrawals............................................. 2,000
Revenue ................................................................... 34,000
Salaries Expense..................................................... 18,300
Rent Expense .......................................................... 6,000 ______
Totals........................................................................ $54,000 $54,000
Additional information:
1. Expired insurance, $700.
2. Unused supplies, per inventory, $600.
3. Estimated depreciation, $1,000.
4. Earned but unpaid salaries, $800
Required
1. Prepare adjusting entries.
2. Prepare closing entries.
3. Prepare a post-closing trial balance.