Prepare a post-closing trial balance. CULLUMBER COMPANY Post-Closing Trial Balance For the Year Ended December 31.2022 V Debit Credit Cash 8900 $ Accounts Receivable 10600 Equipment 24500 Accumulated Depreciation-Equipment 4500 Prepaid Insurance 2700 Owner's Capital 30700 Accounts Payable 9100 Salaries and Wages Payable 2400 Totals $ 46700 $ 46700 e Textbook and Media Assistance Used List of Accounts Assistance Used nt Player Ul Applix + 12/assessment-player/index.html?launchld=fec20198-20a8-4dee-b131-7b18863894d9#/quest Question 9 of 16 Enter the balances from the adjusted trial balance and post the closing entries and calculate the balar entries in the order of journal entries presented in the previous part.) Owner's Capital No. 301 12/31 Bal. 12/31 1/1 Bal. Owner's Drawings No. 306 Total 12/31 10800 12/31 10800 Income Summary No. 350 Service Revenue No. 400 Maintenance and Repairs Expense No. 622 Depreciation Expense No. 711 Insurance Expense No. 722 Salaries and Wages Expense No. 726 Utilities Expense No. 732 Date Account Titles and Explanation Debit Credit Dec. 31 Service Revenue 59600 Income Summary 59600 (To close revenue account) Dec. 31 Income Summary 38100 Maintenance and Repairs Expense 1600 Depreciation Expense 3300 Insurance Expense 2000 Utilities Expense 1400 Salaries and Wages Expense 29800 (To close expense accounts) Dec. 31 Income Summary 21500 Owner's Capital 21500 (To close net income / (loss)) Dec. 31 Owner's Capital 10800 Owner's Drawings 10800 (To close drawings)