Exercise 4-10 See the instructions below (starting on line 28) The adjusted trial balance for Salon Marketing Co. as of December 31 follows: Adjusted Trial Balance Closing Entries Dr. C Post-Closing Trial Balance Dr. Dr. 9,200 25,000 42,000 17,500 31,000 Acct. Account title 101 Cash 106 Accounts receivable 153 Equipment 154 Accumulated depreciation - Equipment 183 Land 201 Accounts payable 209 Salaries payable 233 Unearned 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 expenses 901 Income summary 15,000 4,200 3,600 68,500 15,400 80,000 12,000 32,500 13,000 8,700 Total 188,800 188,800 Required: 1. Prepare the income statement, statement of owner's equity, and classified balance sheet (use worksheet labe 2. Prepare the closing journal entries on the attached blank journal (use worksheet labeled 'Ex 4-10 Journal') 3. Enter the closing journal journal entries into the Debit and Credit columns provided above 4. Prepare the post-closing trial balance in the Post-Closing Trial Balance provided above