Below is an alphabetical list of the adjusted accounts of Carla Vista Tour Company at its year end, December 31, 2021. All accounts have normal balances Accounts payable Accounts receivable Accumulated depreciation equipment Cash Depreciation expense Equipment F. Carla Vista, capital F. Carla Vista, drawings Insurance expense Interest expense Interest payable $7.330 3.530 15.000 4,500 10.000 50,000 17,350 33.000 1,500 2,820 720 Interest receivable Interest revenue Notes payable Notes receivable Patents Prepaid insurance Service revenue Short-term investments Supplies Supplies expense Unearned revenue $100 1.100 40,000 18,490 15.050 2.900 65,090 2,700 3.100 2.400 3,500 Additional information: 1. 2 In 2022. $3,000 of the notes payable becomes due. The note receivable is due in 2023 On July 18, 2021. Fred Carla Vista invested $3,600 cash in the business 3. Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue accounts) Dec. 31 > > (To close expense accounts) Dec. 31 {To close income summary) Dec 31 (To close drawings account) F. Carla Vista, Capital CARLA VISTA TOUR COMPANY Balance Sheet Assets > $ VA > > > $ Liabilities and Owner's Equity > > Liabilities and Owner's Equity $ >