Oriole Company Worksheet For the Year Ended December 31, 2022 Account No. 101 Cash Account Titles 112 Accounts Receivable 130 Prepaid insurance 157 Equipment Income Statement Balance Sheet 158 Accumulated Depreciation-Equip. 201 Accounts Payable Dr. Dr.Cr.9,100Cr. 212 Salaries and Wages Payable 11,000 2,800 24.300 301 Owner's Capital 19,500 306 Owner's Drawings 11,000 400 Service Revenue 60,500 622 Maintenance and Repairs Expense 1,700 711 Depreciation Expense 2,900 722 Insurance Expense 2,000 726 Salaries and Wages Expense 29,900 732 Utilities Expense Totals 38,0001,50060,50058,20035,700 Net income \begin{tabular}{llll} 60,50022,500 & & \\ \hline 60,500 & 58.200 & 52,500 \\ \hline \end{tabular} Enter the balances from the adjusted trial balance and post the closing entries and calculate the balances of the accounts. entries in the order of journal entries presented in the previous part)