2 You are required by using the following trial balance to prepare the closing entry for expenses. it should be: * (2 Points) The following adjusted trial balance for Arwa Est, shows the following account balances on Dec 31, 2021: Adjusted Trial Balance Dec 31, 2021 Account Title Debit Credit Cash 12,000 Accounts Receivable 8,000 Trucks 40,000 Machine 30,000 Accounts Payable 14,000 Arwa, Capital 75,000 Arwa Drawings 2,000 Service Revenue Salaries Expense Rent Expense 18,000 9,000 6,000 Totals 107,000 107,000 Debit Salaries Expense BD9,000 & Rent Expense BD6,000 and Credit Income Summary BD15,000 Debit Income Summary BD15,000 and Credit Salaries Expense BD9,000 & Rent Expense BD6,000 Debit Salaries Expense BD9,000 & Rent Expense BD6.000 and Credit Canital