• Aguar Auto Company provides general car maintenance to customers. The company’s fiscal year-end is December 31. The December 31, 2021, trial balance (before any adjusting entries) appears below. Accounts Debits Credits Cash $ 76,000 Accounts Receivable 15,000 Supplies 27,000 Prepaid Insurance 24,000 Equipment 95,000 Accumulated Depreciation $ 37,000 Accounts Payable 12,000 Salaries Payable 0 Deferred Revenue 60,000 Interest Payable 0 Notes Payable 35,000 Common Stock 35,000 Retained Earnings 10,000 Dividends 3,000 Service Revenue 227,000 Salaries Expense 164,000 Depreciation Expense 0 Insurance Expense 0 Supplies Expense 0 Utilities Expense 12,000 Interest Expense 0 Totals $ 416,000 $ 416,000 In addition, the company had the following year-end adjusting entries. Debits Credits a. Depreciation Expense 10,000 Accumulated Depreciation 10,000 b. Salaries Expense 4,000 Salaries Payable 4,000 c. Interest Expense 1,000 Interest Payable 1,000 d. Insurance Expense 20,000 Prepaid Insurance 20,000 e. Supplies Expense 22,000 Supplies 22,000 f. Deferred Revenue 15,000 Service Revenue 15,000 Required: 1., 2. & 6. Enter the unadjusted balances from the trial balance and post the adjusting entries to the T-accounts, and post the closing entries to the T-accounts.