\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|l|}{\begin{tabular}{l} COOKIE CREATIONS \\ Adjusted Trial Balance \\ December 31,2021 \end{tabular}} \\ \hline & Debit: & Credit \\ \hline Cash & $900 & \\ \hline Accounts Receivable & 665 & \\ \hline Supplies: & 270 & \\ \hline Prepaid Insurance & 920 & \\ \hline Equipment & 900 & \\ \hline Accumulated Depreciation-Equipment & & $30 \\ \hline Accounts Payable & & 55 \\ \hline Salaries and Wages Payble & & 43 \\ \hline Interest Payable & & 10 \\ \hline Unearned Service Revenue & & 230 \\ \hline Notes Payable & & 1,500 \\ \hline Owner's Capital & & 610 \\ \hline Owner's Drawings & 380 & \\ \hline Service Revenue & & 3.442 \\ \hline Salaries and Wages Expense & & \\ \hline Utilities Expense: & 95. & \\ \hline Advertising Expense & 125 & \\ \hline Supplies Expense: & 780 & \\ \hline Depreciation Expense & 30 & \\ \hline Insurance Expense: & 80 & \\ \hline Interest Expense & 10 & \\ \hline & $5.920 & $5,920 \\ \hline \end{tabular} Natalie has decided that her year-end will be December 31. 2021. Prepare closing entries as of December 31, 2021. 1Credit account titles are cutomatically indented when omount is entered Do not indent maniolly If mo entry is repuired, select "No Entn' for the account titles and enter 0 for the amounts) (To close expense accounts) Dec. 31 (To close net hcome / (0oss)) Dec. 31 (To close drawings) Prepare a post-closing trial balance