101112130157CashAccountsReceivablePrepaidInsuranceEquipment8,70011,0003,00023,800 158 Accumulated Depreciation-Equip. 201 Accounts Payable 212 Salaries and Wages Payable 301 Owner's Capital 306 Owner's Drawings 400 Service Revenue 622 Maintenance and Repairs Expense 1,800 711 Depreciation Expense 3,100 722. Insurance Expense 1,700 726 Salaries and Wages Expense 30,100 732 Utilities Expense Totals Net Income \begin{tabular}{llll} 21,40021,400 \\ 59.600 & 59,600 & 56,800 & 56,800 \\ \hline \end{tabular} Prepare a post-closing trial balance