ind 5 - Spring 2021 Question 2 of 27 BLUE SPRUCE COMPANY Trial Balance March 31, 2022 Credit Debit $10,578 7.708 574 2,050 13.120 $3,936 4.756 902 492 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation--Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense 12.300 4,592 4.756 28,372 11,808 14,842 1.476 9.840 1.230 984 $67 158 $67 158 5 - Spring 2021 uestion 2 of 27 No. Account Titles and Explanation Debit Credit 1. (To close revenue accounts.) 2. 1 (To close expense accounts.) 3. (To close net income/(loss).) 4. (To close dividends account.)