Nguyen Company Worksheet For the Year Ended December $31,2020$ Adjusted Trial BalanceAccount No$.$ Account Titles Dr$.$ Cr$\mathrm{.}101$ Cash $5,300112$ Accounts Receivable $10,800126$ Supplies $1,500130$ Prepaid Insurance $2,000157$ Equipment $27,000158$ Accumulated DepreciationEquipment $5,600200$ Notes Payable $15,000201$ Accounts Payable $6,100212$ Salaries and Wages Payable $3,600230$ Interest Payable $600301$ Owner's Capital $13,000306$ Owner's Drawings $7,600400$ Service Revenue $61,000610$ Advertising Expense $9,000631$ Supplies Expense $4,000711$ Depreciation Expense $5,600722$ Insurance Expense $3,500726$ Salaries and Wages Expense $28,000905$ Interest Expense $600$ Totals $104,900104,900$Instructions a$.$ Prepare an income statement, owner's equity statement, and a balance sheet. Nguyen did not make any additional investments in the business during the year. b$.$ Prepare the closing entries. c$.$ Prepare a post$-$closing trial balance.