Marigold Company Worksheet For the Year Ended December 31, 2019 Income Statement Balance Sheet Account No. Account Titles Dr. Cr. Dr. Cr. 101 Cash 112 8,800 10,700 2,800 24,000 130 157 158 201 Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable Common Stock Retained Earnings Dividends 4,700 8,900 2,400 212 311 10,200 9,300 320 332 11,300 400 Service Revenue 60,200 622 1,700 2,900 711 722 726 Maintenance and Repairs Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense Totals Net Income 1,900 30,100 1,500 732 60,200 57,600 35,500 38,100 22,100 22,100 57,600 60,200 60,200 57,600 Post the closing entries and balance the accounts. (Post entries in the order of journal entries presented in the previous part.) Retained Earnings No. 320 12/31 Dividends No. 332 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