Prepare a post closing trial balance. I got it WRONG. Fill in the blanks correctly.

Debit Credit 7100 Owner's Drawings 17900 Owner's Capital 12400 Income Summary 61900 Service Revenue 8300 Advertising Expense 3900 Supplies Expense 5100 Depreciation Expense 4000 Insurance Expense Salaries and Wages Expense 27700 Interest Expense 500 un Totals