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
12/31/21
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
Salary expenses	16,350
Supplies expenses	1,305
Maintenance expenses	1,750
Utilities expenses	2,375
Total	205,270	205,270