Problem 4-02A a-e The adjusted trial balance columns of the worksheet for Nguyen Company, owned by C. Nguyen, are as follows. Nguyen Company Worksheet For the Year Ended December 31, 2020 Adjusted Trial Balance Account No. Account Titles Dr. Cr. 101 Cash 5,300 112 Accounts Receivable 10,800 126 Supplies 1,500 130 Prepaid Insurance 2,000 157 Equipment 27,000 158 Accumulated DepreciationEquipment 5,600 200 Notes Payable 15,000 201 Accounts Payable 6,100 212 Salaries and Wages Payable 3,600 230 Interest Payable 600 301 Owners Capital 13,000 306 Owners Drawings 7,600 400 Service Revenue 61,000 610 Advertising Expense 9,000 631 Supplies Expense 4,000 711 Depreciation Expense 5,600 722 Insurance Expense 3,500 726 Salaries and Wages Expense 28,000 905 Interest Expense 600 Totals 104,900 104,900 Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)