Exercise 4-10 Entering data for closing entries and a post-closing trial balance LO P2, P3 The adjusted trial balance for Salon Marketing Co. follows. Complete the four right-most columns of the table by (1) entering information for the four closing entries in the middle columns and (2) completing the post-closing trial balance columns. SALON MARKETING CO. . Work Sheet Adjusted Trial Balance Closing Entry Information Post-Closing Trial Balance Dr. Cr. Dr. Dr. Cr. $ 12,900 25,000 42.000 $ 17,500 31.000 No. Account Title 101 Cash 106 Accounts receivable 153 Equipment 154 Accumulated depreciation Equipment 183 Land 201 Accounts payable 209 Salaries payable 233 Uneamed fees 301 E. Salon, Capital 302 E. Salon, Withdrawals 401 Marketing fees earned 611 Depreciation expense-Equipment 622 Salaries expense 640 Rent expense 677 Miscellaneous expense 901 Income summary 15,000 4,200 3,600 67,501 15,400 86,400 12.000 34,387 13,133 8.381 > Totals $ 194,201 $ 194,201 $ 0 $ 0 $ 0 $ 0