Based on the information in the parts of the question, please help answer the last part.

SHERIDAN COMPANY Owner's Equity Statement For the Year Ended December 31, 2022 Owner's Capital, January 1 Less : Drawings Owner's Capital, December 31 $ SHERIDAN COMPANY Income Statement For the Year Ended December 31, 2022 Revenues Service Revenue $59,700 Expenses Maintenance and Repairs Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense Total Expenses Net Income / (Loss) $ SHERIDAN COMPANY Balance Sheet December 31, 2022 Assets Current Assets Cash $ 8,700 Accounts Receivable 11,000 Prepaid Insurance 2,600 Total Current Assets Property, Plant and Equipment Equipment 24,300 $ Less : Accumulated Depreciation-Equipment Total Assets Liabilities and Owner's Equity Current Liabilities Accounts Payable $9,100 Salaries and Wages Payable Total Current Liabilities Owner's Equity Owner's Capital Total Liabilities and Owner's Equity 2,500 Sheridan Company Worksheet For the Year Ended December 31, 2022 Date Account Titles and Explanation Dec. 31 Service Revenue Income Summary (To close revenue account) Dec. 31 Income Summary Maintenance and Repairs Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense (To close expense accounts) Dec. 31 Income Summary Owner's Capital (To close net income / (loss)) Dec. 31 Owner's Capital Owner's Drawings (To close drawings) Debit 59,700 1,800 29,700 1,400 SHERIDAN COMPANY Post-Closing Trial Balance December 31, 2022 Debit $ Owner's Capital $ Credit Totals $ $ SHERIDAN COMPANY Balance Sheet December 31, 2022 Assets $8,70011,0002,600 24,300 ts Accumulated Depreciation-Equipment jilities Jayable d Wages Payable ent Liabilities uity apital lities and Owner's Equity Liabilities and Owner's Equity $11,600