Credit $3,420 17,712 7,900 dy WU DELIVERY SERVICES Adjusted Trial Balance December 31, 2021 Debit Accounts Payable Accounts Receivable $2,000 Accumulated Depreciation - Equipment Cash 13,900 D. Wu, Capital D. Wu, Drawings 1,300 Equipment 36,900 Depreciation Expense 1,300 Insurance Expense 1,120 Interest Expense 210 Interest Payable Prepaid Insurance 1,800 Salaries Expense 12,400 Salaries Payable Service Revenue Supplies 730 Supplies Expense 1,620 Repairs Expense 920 Utilities Expense 1,100 $75,300 110 1,100 45,058 $75,300 Prepare closing entries for Wu Delivery Services. (Credit account titles are automatically indented when the amount is entere Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close income summary) Dec. 31 (To close drawings account)