Problem 4-02A a-e (Part Level Submission) The adjusted trial balance columns of the worksheet for Pina Colada Company are as follows. Account No. 101 112 126 130 Receivable 200 Pina Colada Company Worksheet For the Year Ended December 31, 2019 Adjusted Trial Balance Account Titles Dr. Cash 5,200 Accounts Receivable 10,800 Supplies 1,200 Prepaid Insurance 2,100 Equipment 27,000 Accumulated Depreciation Equipment 5,600 Notes Payable 14,000 Accounts Payable 6,300 Salaries and Wages Payable 2,300 Interest Payable 600 Common Stock 9,750 Retained Earnings 2,850 Dividends 6,500 Service Revenue 60,900 Advertising Expense 8,200 Supplies Expense 4,000 Depreciation Expense 5,600 Insurance Expense 3,000 Salaries and Wages Expense 28,100 Interest Expense 600 Totals 102,300 102,300 610 631 711 722 726 905 Post the closing entries. (Post entries in the order of journal entries presented in the previous part.) Retained Earnings Date Explanation Ref Debit Jan. 31 Balance No.301 B alance Credit Dec. 31 Closing entry J14 Dec. 31 Closing entry J14 Dividends Date Explanation Ref Debit Dec. 31 Balance WELLNESS No.306 Balance No.350 Dec. 31 Closing entry J14 Income Summary Date Explanation Ref Debit Dec. 31 Closing entry J14 Credit Balance Dec. 31 Closing entry J14 Dec. 31 Closing entry J14 Service Revenue Date Explanation Ref Debit Dec. 31 Balance No.400 Balance Credit Credit Dec. 31 Closing entry 314 Advertising Expense Date Explanation Ref Debit Dec. 31 Balance Credit No.610 Balance Dec. 31 Closing entry J14 No.631 Balance Credit Supplies Expense Date Explanation Ref Debit Dec. 31 Balance Dec. 31 Closing entry J14 Depreciation Expense Date Explanation Ref Debit No.711 Balance Credit Dec. 31 Balance Dec. 31 Closing entry J14 Insurance Expense Date Explanation Ref Debit No.722 Balance Credit Dec. 31 Balance Dec. 31 Closing entry J14 Salaries and Wages Expense Date Explanation Ref Debit Dec. 31 Balance No.726 Balance Credit Dec. 31 Closing entry J14 Interest Expense Date Explanation Ref Debit Dec. 31 Balance No.905 Balance Credits Dec. 31 Closing entry J14