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post closing trial balance

CULLUMBER COMPANY Adjusted Trial Balance December 31, 2021 Adjusted Trial Balance Account No. Account Tities Dr. Cr. 101 Cash $4,300 112 11.400 126 2.300 130 2.900 157 27.700 158 $5.500 200 14,400 201 Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-equipment Notes payable Accounts payable Salaries payable Interest payable D. Cullumber, capital D. Cullumber, drawings Service revenue Advertising expense 5,700 212 1.500 230 520 301 17,700 306 7,000 400 61.400 610 9.500 631 5,000 711 5,500 722 Supplies expense Depreciation expense Insurance expense Salaries expense Interest expense 2,800 726 27.800 905 520 Totals $106.720 $106.720 Credit Date Dec. 31 Debit $61,400 Account Titles and Explanation Service Revenue Income Summary (To close revenue accounts) $61,400 Dec. 31 $51,120 Income Summary Advertising expense Supplies expense Depreciation expense Insurance expense Salaries expense Interest expense (To close expense accounts) $9,500 $5,000 $5,500 $2,800 $27,800 $520 Dec. 31 $10,280 Income Summary D. Cullumber, Capital (To close income summary account) $10,280 Dec. 31 $7,000 D. Cullumber, Capital D. Cullumber, Drawings (To close drawings) $7,000 Income Summary No. 350 D. Cullumber, Capital No: 301 Service Revenue No. 400 . Advertising Expense No. 610 Supplies Expense No. 631 Depreciation Expense No. 711 : Insurance Expense No. 722 Interest Expense No. 905 . Salaries Expense No. 726 Debit Credit $ $ . Totals