65 2 66 Below is an alphabetical ist of the adusted account of Sheridan tour company at its year end, December 3 have normal balances. 67 68 Accounts payable 7310 Interest receivable 100 69 Accounts receivable 3510 interst revenue 1100 70 Accumulated depreciation-equipment 15000 notes payable 40000 71 Cash 4500 notes payable 18470 72 Depreciation expense 10000 patents 15100 73 Equipment 50000 prepaid insurance 2900 74 F.sheridan, capital 17400 service revenue 65070 75 Fsheridan, drawing 33000 short-term investments 2700 76 insurance expense 1500 supplies 3100 77 interst expens 2850 supplies expense 2400 78 interst payable 750 unearned revenue 3500 79 Additional information 80 81 1, in 2022,$4000of the notes payable becomes due. 82 2, the note receivable is due in 2023 83 3,on july 18,2021.fred sheridan invested $3400 cash in the business. 84 85 PREPARE CLOSING JORNAL ENTRIES AND CALCULATE THE POST-CLOSING BLALANCE IN F sheridan captial