en completing the adjusted trial balance in the work sheet, the $4,200 Repairs Expense nt balance was extended to the Debit column for the balance sheet. accoun em 4-4B Closing entries L02,3,4 FIGURE: 2. Post-closing trial balance $86,800 Tailoring Services adjusted trial balance on December 31, 2017, appears as follows. pilan's No. Account Debit Credit 101 Cash 125 Store supplies. 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation, equipment s 15,500 6,500 3,800 61,000 $ 19,700 210 Wages payable. 301 Vy Dillan, capital.... 302 Vy Dillan, withdrawals... 401 Sewing revenue 612 Depreciation expense, equipment 623 Wages expense 637 Insurance expense... 640 Rent expense 651 Store supplies expense.. 690 Utilities expense.. 23,300 32,000 5,400 61,200 2,200 4,800 2,600 3,720 $198,720 $198,720 Required 1. Prepare closing entries. 2. Prepare a post-closing trial balance