Problem 4-03A a-d (Part Level Submission) (Video) The completed financial statement columns of the worksheet for Carla Vista Company are shown as follows: Carla Vista Company Worksheet For the Year Ended December 31, 2020 Income Balance Sheet Statement Account No. Account Titles Dr. Cr. Dr. Cr. 101 112 130 8,800 10,600 3,000 24,300 157 158 .201 212 Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable Owner's Capital Owner's Drawings Service Revenue Maintenance and Repairs Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense Totals 4,700 9,000 2,300 19,900 301 306 11,000 400 59,700 622 711 722 726 1,400 3,000 1,800 30,300 1,400 732 59,700 57,700 37,900 21,800 35,900 21,800 Net Income 59,700 59,700 57,700 57,700 Prepare the closing entries. L. Carla Vista did not make any additional investments during the yea manually.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close net income / (loss)) Dec. 31 (To close drawings)