Below is an alphabetical list of the adjusted accounts of Cullumber Tour Company at its year end, December 31, 2021. All accounts have normal balances Accounts payable $7,310 $100 Accounts receivable 3.510 1,100 Accumulated depreciation-equipment 15.000 40,000 Cash 4,500 18.450 10,000 15.070 Depreciation expense Equipment 50,000 Interest receivable Interest revenue Notes payable Notes receivable Patents Prepaid insurance Service revenue Short-term investments Supplies Supplies expense Unearned revenue 2.900 65,050 F. Cullumber, capital 17,370 2,700 33,000 3.100 1.500 F. Cullumber, drawings Insurance expense Interest expense 2,400 2,840 3,500 740 Interest payable w Additional information: 1. In 2022. $3,000 of the notes payable becomes due. 2. The note receivable is due in 2023. 3. On July 18, 2021. Fred Cullumber invested $3,200 cash in the business. aver is partially correct. Prepare closing Journal entries and calculate the post-closing balance in F. Cullumber. Capital on December 31, 2021. (Credit account titles are automaticalhindanted (To close drawings account) F. Cullumber, Capital Dec 31, 2020 17370 . Clos 17370 Dec. 31, 2021 33000 3200 Dec 31, 2021 Clos 0 Dec 31, 2021 hook and Media