Prepare the closing entries for Colorado Service Center at December 31, 2021 using the jounal entry template on the next tab. Colorado Service Center Adjusted Trial Balance 12/31/2021 ACCOUNT DEBIT CREDIT Cash 68,195 Equipment 17,500 Truck 29,000 Accum. deprec. equipment 2,350 Accum. deprec. truck 1,875 Accounts receivable 10,160 Supplies 785 Land 26,500 Prepaid auto insurance 600 Accounts payable 3,775 Notes payable 49,000 Salaries payable 6,350 Utilities payable 375 Unearned service revenue 1,725 Harper, capital 80,000 Harper, drawing 14,025 Service revenue 59,820 Depreciation expense - Equipment 2,350 Depreciation expense - Truck 1,875 Insurance expenses 1,500 Rent expenses 11,000