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The completed financial statement columns of the spreadsheet for Ayayal Company are as follows. Ayayal Company Worksheet For the Year Ended December 31, 2022 Income Statement Balance Sheet Account No. Account Titles Dr. C. Dr. dr. 101 Cash 8,800 112 Accounts Receivable 10.900 130 Prepaid Insurance 2.600 157 Equipment 24 100 158 Accumulated Depreciation-Equip. 4.400 201 Accounts Payable 8.900 212 Salaries and Wages Payable 2.300 311 Common Stock 19.100 320 Retained Earnings 8.800 332 Dividends 19 400 400 Service Revenue 60,400 622 Maintenance and Repairs Expense 1.400 711 Depreciation Expense 3.200 722 Insurance Expense 1.900 726 Salaries and Wages Expense 30.100 732 Utilities Expense 1.500 Totals 38.100 60.400 65.800 43,500 Net Income 22.300 22.300 Totals 60.400 60,400 65.800 65.800 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 19400 11 Bal N 8800 12/31 M 22300 12/31 Bal 11700 Dividends No. 332 12/31 19400 12/31 19400 Income Summary No. 350 12/31 38100 12/31 v 60400 12/31 22300 Service Revenue No. 400 12/31 V 60400 1/1 Bal 60400 12/31 Bal. Maintenance and Repairs Expense No. 622 12/31 1400 12/31 Bal. 1400 Depreciation Expense Depreciation Expense No. 711 12/31 3200 Insurance Expense No. 722 1231 1900 Salaries and Wages Expense No. 726 12/31 2300 Utilities Expense No. 732 12/31 1500 12/31 Bal (1500