On November 30, 2021, the Sheffield Equipment Repair Corp's adjusted trial balance was as follows. The company closes its books monthly. Cash SHEFFIELD EQUIPMENT REPAIR CORP. Trial Balance November 30, 2021 Accounts Receivable Supplies Equipment Accumulated Depreciation - Equipment Accounts Payable Salaries Payable Income Tax Payable Deferred Revenue Common Shares After Adjustment Debit $35,030 7,220 1,000 18,000 Credit $ 3,900 500 1,000 1,100 1,300 15,000 Retained Earnings Dividends Declared Service Revenue Salaries Expense Rent Expense Supplies Expense Income Tax Expense Depreciation Expense Totals 450 4,600 500 3,500 1,100 300 33,200 15,700 $71,700 $71,700 Post the closing entries to the T accounts.