11 The adjusted trial balance of Wu Delivery Services, prepared in alphabetical order follows. WU DELIVERY SERVICES Adjusted Trial Balance December 31, 2017 Debit Credit Accounts Payable $3,420 Accounts Receivable $2,400 Accumulated Depreciation Equipment 17,856 Cash 13,900 D. Wu, Capital 7,900 D. Wu, Drawings 1,300 Equipment 37,200 Depreciation Expense 1,300 Insurance Expense 1,120 Interest Expense 160 Interest Payable 120 Prepaid Insurance 1,700 Salaries Expense 11,600 Salaries Payable 1,400 Service Revenue 44,364 Supplies 770 Supplies Expense 1,680 Repairs Expense 930 Utilities Expense 1,000 $75,060 $75,060 Prepare closing entries for Wu Delivery Services. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 31 Service Revenue Debit Credit 44364 Income Summary (To close revenue account) Dec. 31 Income Summary Depreciation Expense Insurance Expense Interest Expense Dec. 31 Salaries Expense Supplies Expense Repairs Expense Utilities Expense (To close expense accounts) Dec. 31 (To close income summary) (To close drawings account)