I know this is a big one, but any help is greatly appreciated.

The adjusted trial balance columns ofthe worksheet for Martin Company, owned by Donald Martin, are as follows. Martin Company Worksheet For the Year Ended December 31, 2022 Adjusted Trial Balance Account Titles Dr. Cr. Cash 5,300 Accounts Receivable 10,900 Supplies 1,400 Prepaid Insurance 2,000 Equipment 27,500 Accumulated DepreciationEquipment 5,200 Notes Payable 14,000 Accounts Payable 5,800 Salaries and Wages Payable 2,200 Owner's Capital 13,500 Owner's Drawings 6,100 Service Revenue 62,100 Advertising Expense 8,800 Supplies Expense 4,200 Depreciation Expense 5,200 Insurance Expense 3,000 Salaries and Wages Expense 28,400 Totals 102,800 102,800 MARTIN COMPANY Partial Worksheet Adjusted Trial Balance Income Statement Balance Sl Account Titles W W Dr. Cash 5,300 Accounts Receivable 10,900 Supplies 1,400 Prepaid Insurance 2,000 Equipment 27,500 Accumulated Depreciation - Equipment 5,200 Notes Payable 14,000 Accounts Payable 5,800 Salaries and Wages Payable 2,200 Owner's Capital 13,500 Owner's Drawings 6,100 Service Revenue 62,100 Advertising Expense 8,800 Supplies Expense 4,200 Depreciation Expense 5,200 Insurance Expense 3,000 Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Totals Net Income Totals 4,200 5,200 3,000 28,400 102,800 102,800 \fPrepare an owner's equity statement. Donald Martin did not make any additional investments in the business during the year. (List items that increase owner's equity first.) MARTIN COMPANY Owner's Equity Statement tA V $\fDate Account Titles and Explanation Debit Credit Dec. 31 (To close revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close net income / (loss)) Dec. 31 (To close drawings)Post the closing entries. (Post entries in the order of journal entries presented in the previous part.) Owner's Capital No. 301 Date Explanation Ref. Debit Credit Balance Jan. 31 Balance Dec. 31 Closing entry J14 Dec. 31 Closing entry J14 Owner's Drawings No. 306 Date Explanation Ref. Debit Credit Balance Dec. 31 Balance Dec. 31 Closing entry J14 Income Summary No. 350 Date Explanation Ref. Debit Credit Balance Dec. 31 Closing entry J14 Dec. 31 Closing entry J14 Dec. 31 Closing entry J14 Service Revenue No. 400 Date Explanation Ref. Debit Credit Balance Dec. 31 Balance Dec. 31 Closing entry J14Advertising Expense No. 610 Date Explanation Ref. Debit Credit Balance Dec. 31 Balance Dec. 31 Closing entry J14 Supplies Expense No. 631 Date Explanation Ref. Debit Credit Balance Dec. 31 Balance Dec. 31 Closing entry J14 Depreciation Expense No. 711 Date Explanation Ref. Debit Credit Balance Dec. 31 Balance Dec. 31 Closing entry J14 Insurance Expense No. 722 Date Explanation Ref. Debit Credit Balance Dec. 31 Balance Dec. 31 Closing entry J14 Salaries and Wages Expense No. 726 Date Explanation Ref. Debit Credit Balance Dec. 31 Balance V Dec. 31 Closing entry J14