P4.5A (LO 2, 4), AP The completed financial statement columns of the spreadsheet for Company are as follows. Flemin Balance Sheet Cr. 4,500 9,000 2,400 12,000 7,500 Fleming Company For the Year Ended December 31, 2022 Account Income Statement No. Account Titles Dr. Cr. Dr. 101 Cash 8,900 112 Accounts Receivable 10,800 130 Prepaid Insurance 2,800 157 Equipment 24,000 158 Accumulated Depreciation-Equip. 201 Accounts Payable 212 Salaries and Wages Payable 311 Common Stock 320 Retained Earnings 332 Dividends 11.000 400 Service Revenue 60,000 622 Maintenance and Repairs Expense 1,600 711 Depreciation Expense 3,100 722 Insurance Expense 1,800 726 Salaries and Wages Expense 30,000 732 Utilities Expense 1,400 Totals 37,900 60,000 57,500 35,400 Net Income 22,100 22,100 60,000 60,000 57,500 57,500 Instructions a. Prepare an income statement, a retained earnings statement, and a classified balance sheet. b. Prepare the closing entries. c. Post the closing entries and underline and balance the accounts. (Use T-accounts.) Income Sum- mary is account No. 350. d. Prepare a post-closing trial balance