Prepare the closing entries For Colorado Service Center at December 31, 202Lusing the jounalepte... CREDIT 2.350 1.875 Colorado Service Center Adjusted Trial Balance 12/31/2021 ACCOUNT DEBIT Cash 68,195 Equipment 17.500 Truck 29.000 Accu deprec. equipseat Accu. deprec. truck Accounts receivable 10.160 Supplies 785 Land 26,500 Prepaid auto insurance 600 Accounts payable Hotes parable Salaries payable Utilities payable Unearned service reTeRZE Harper, capital Harper, drawing 14.025 Service reTeRLE Depreciation cipense - Equipment 2.350 Depreciation copeast - Truck 1.875 Insurance expenses 1,500 Beat expenses 11.000 Salary topeases 16.350 Sapplies tipeasts 1.305 Maintenance expenses 1.750 Utilities expenses 2.375 Total 205.270 3.775 49,000 6.350 375 1.725 80.000 59.820 205.270