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The completed financial statement columns of the spreadsheet for Concord Company are as follows. Concord Company Worksheet For the Year Ended December 31, 2022 Income Statement Balance Sheet Dr. Cr. Dr. Account Titles Cr Account No. 9,100 101 Cash 10.600 112 Accounts Receivable 3.000 130 Prepaid Insurance 24,000 157 Equipment 4,500 158 9.100 201 Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable 2.600 212 20.000 311 Common Stock 7,000 320 Retained Earnings 19.200 332 Dividends 332 Dividends 19,200 400 Service Revenue 60,400 622 Maintenance and Repairs Expense 1,700 711 3,200 Depreciation Expense Insurance Expense 722 1,800 726 Salaries and Wages Expense 29,600 732 Utilities Expense 1,400 Totals 37,700 60,400 65,900 43,200 22,700 22,700 Net Income 60,400 60,400 65.900 65,900 Totals Post the closing entries and balance the accounts. (Post entries in the order of journal entries presented in the previous part.) Retained Earnings No. 320 Dividends No. 332 Income Summary No. 350 W A ... Question 5 of 5 48.21/75 = Service Revenue No. 400 Maintenance and Repairs Expense No. 622 Depreciation Expense No. 711 Insurance Expense Question 5 of 5 48.21 17 Insurance Expense No. 722 Salaries and Wages Expense No. 726 Utilities Expense No. 732