3)

WU DELIVERY SERVICES Adjusted Trial Balance December 31, 2021
	Debit		Credit
Accounts Payable			$ 3,420
Accounts Receivable	$ 1,800
Accumulated Depreciation Equipment			12,336
Cash	13,800
D. Wu, Capital			7,900
D. Wu, Drawings	1,000
Equipment	25,700
Depreciation Expense	1,200
Insurance Expense	1,120
Interest Expense	250
Interest Payable			120
Prepaid Insurance	1,800
Salaries Expense	12,200
Salaries Payable			1,000
Service Revenue			38,454
Supplies	630
Supplies Expense	1,800
Repairs Expense	910
Utilities Expense	1,020
	$ 63,230		$ 63,230

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 Debit Credit Dec. 31 (To close revenue account) Dec. 31