Niho Company has a fiscal year ending on December 31. Selected data from the December 31, 2021 worksheet are presented on the next page. Instructions Please ignore the question a b c and e and focus on question d please solve it using T-account. I have asked this question before but they only gave answers for Income Summary they forgot the other T-account. Please give full awnser of question D using T-account

Instructions (a) Complete the worksheet. (b) Prepare an income statement, owner's equity statement, and a classified balance sheet. S. Niho made an additional investment in the business of $4,000 during 2021. (c) Prepare the closing entries. (d) Post the closing entries and underline and balance the accounts. (Use T-accounts.) Income Summary is account No. 350. (e) Prepare a post-closing trial balance. NIHO COMPANY Partial Worksheet For the Year Ended December 31, 2021 Income Statement Dr. Cr. Balance Sheet Dr. Cr. Account No. Titles 101 Cash 112 Accounts Receivable 130 Prepaid Insurance 157 Equipment 158 Acc. Depr.-Equip. 201 Accounts Payable 212 Salaries and Wages Payable 301 Owner's Capital 306 Owner's Drawings 400 Service Revenue 622 Maintenance and Repairs Expense 711 Depreciation Expense 722 Insurance Expense 726 Salaries and Wages Expense 732 Utilities Expense Totals Net Loss Totals Adjusted Trial Balance Dr. Cr. 6,200 7,500 1,800 33,000 8,600 11,700 3,000 34,000 7,200 46,000 4,400 2,800 1,200 35,200 4,000 103,300 103,300