Adjusted Trial Balance December 31, 2017 Debit Credit Accounts Payable $3,420 Accounts Receivable $2,000 Accumulated Depreciation - Equipment 19,200 Cash 14,400 D. Wu, Capital 7,900 D. Wu, Drawings 1,000 Equipment 40,000 Depreciation Expense 1,200 Insurance Expense 1,140 Interest Expense 170 Interest Payable 160 Prepaid Insurance 1,700 Salaries Expense 12,800 Salaries Payable 1,400 Service Revenue 46,330 Supplies 660 Supplies Expense 1,500 Repairs Expense 780 Utilities Expense 1,060 $78,410 $78,410 Prepare closing entries for Wu Delivery Services. (Credit account titles are automatically Date Account Titles and Explanation Debit Credit Dec. 31 > (To close expense accounts) Dec. 31