Current Attempt in Progress Below is an alphabetical list of the adjusted accounts of Dunder 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. Dunder, capital F. Dunder, drawings Insurance expense Interest expense Interest payable $7,300 3.500 15,000 4,500 10,000 50,000 17,300 33,000 1,500 2.800 700 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 18,400 15,000 2,900 65,000 2.700 3.100 2,400 3,500 Additional information: 1. 2. 2 In 2022. $3.000 of the notes payable becomes due. The note receivable is due in 2023. WR 221 Colourinho herinner Additional information: 1. 2. 3. In 2022. $3,000 of the notes payable becomes due. The note receivable is due in 2023. On July 18, 2021, Fred Dunder invested $3,200 cash in the business. Prepare closing journal entries and calculate the post-closing balance in F. Dunder, Capital on December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue accounts) Dec. 31 Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue accounts) Dec. 31 V $ >> C C > > V $ : v v $ Liabilities and Owner's Equity Liabilities and Owner's Equity V >