Credit $3,420 17.856 7.900 Adjusted Trial Balance December 31, 2021 Debit Accounts Payable Accounts Receivable $2.400 Accumulated Depreciation - Equipment Cash 13.900 D. Wu, Capital D. Wu, Drawings 1,300 Equipment 37.200 Depreciation Expense 1.300 Insurance Expense 1,120 Interest Expense 160 Interest Payable Prepaid Insurance 1.700 Salaries Expense 11,600 Salaries Payable Service Revenue Supplies 770 Supplies Expense 1.680 Repairs Expense 930 Utilities Expense 1.000 $75,060 120 1.400 44,364 $75,060 Prepare closing entries for Wu Delivery Services. (Credit account titles are automatically indented when the amount is entered Do not Indent manually) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue account) Dec. 31 > (To dose expense accounts) Dec. 31