Answer and Explanation:
The closing entries are shown below
a. Service revenue Dr $44,000
        To Income summary $44,000
(being the service account is closed)
b. Income summary Dr $33,100
         To Depreciation expense - equipment $3,000
         To Salaries expense $22,000
         To Insurance expense $2,500
         To Rent supplies $3,400
        To Supplies expense $2,200
(being the expenses are closed)
c. Income summary $10,900
          To C capital $10,900
(Being the income summary to capital is recorded)
4. C capital Dr $7,000
         To C withdrawals $7,000
(Being withdrawals of C capital is recorded)
The post closing trial balance is presented below;
<u>Particulars            Debit         Credit</u>
Cash                    $19,000
Supplies             $13,000
Prepaid insurance $3,000
Equipment           $24,000
Accumulated 
depreciation                        $7,500
Capital 
($47,600 + $10,900 - $7,000)  $51,500
<u>Total                $59,000       $59,000</u>