please explain if possible

The completed financial statement columns of the spreadsheet for Pina Colada Company are as follows. Pina Colada Company Worksheet For the Year Ended December 31, 2022 Income Statement Balance Sheet Account No. Account Titles Dr. Cr. Dr. Cr. 101 Cash 8,800 112 Accounts Receivable 10,700 130 Prepaid Insurance 2,900 157 Equipment 23,700 158 4,500 201 9,000 212 Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable Common Stock Retained Earnings 2,200 311 19,000 320 7,700 332 Dividends 17,800 400 Service Revenue 59,700 622 1,600 711 3,000 Maintenance and Repairs Expense Depreciation Expense Insurance Expense Salaries and Wages Expense 722 1,800 726 30,200 732 Utilities Expense 1,600 Totals 38,200 59,700 63,900 42,400 Net Income 21.500 21.500 Totals 59,700 59,700 63,900 63.900 Poat the closing entries and belastre courts. Post entries in the order of journal entries presented in the previous port! Retained Earnings No. 320 10400 Dividends No. 132 17300 17200 Income Summary No. 350 122: 22200 99,700 122: 2.500 Service Revenue No. 400 39.700 Maintenance and Repairs Expense No. 622 2200 22/21 Depreciation Expense No. 711 3000 Insurance Expense No. 722 1.000 Salaries and Wages Expense No. 726 20200 Utilities Expense No. 732 12/25 400