Question 7 of 7 < View Policies Current Attempt in Progress The completed financial statement columns of the spreadsheet for Cullumber Company are shown as follows: Cullumber Company Worksheet For the Year Ended December 31, 2022 Account Income Statement Balance Sheet No. Account Titles Dr. Cr. Dr. Cr. 101 Cash 8,700 112 Accounts Receivable 11,000 130 Prepaid Insurance 2,900 157 Equipment 23,900 158 Accumulated Depreciation-Equip. 4,600 201 Accounts Payable 8,800 212 Salaries and Wages Payable 2,500 301 Owner's Capital 19 300 -/10.