Income Summary No. 350 Service Revenue No. 400 Maintenance and Repairs Expense No. 622 Depreciation Expense No. 711 Insurance Expense No. 722 Salaries and Wages Expense No. 726 Utilities Expense No. 732 The completed financial statement columns of the spreadsheet for Oriole Company are shown as follows: 301 Owner's Capital 306 Owner's Drawings 400 Service Revenue Income Summary No. 350 Service Revenue No. 400 Maintenance and Repairs Expense No. 622 Depreciation Expense No. 711 Insurance Expense No. 722 Salaries and Wages Expense No. 726 Utilities Expense No. 732 The completed financial statement columns of the spreadsheet for Oriole Company are shown as follows: 301 Owner's Capital 306 Owner's Drawings 400 Service Revenue