Riverbed Company Worksheet For the Year Ended December 31, 2022 Income Statement Balance Sheet Account No. Account Titles Dr. Cr. Dr. Cr. 101 Cash 8,900 112 Accounts Receivable 10,700 130 Prepaid Insurance 3,000 157 Equipment 23,500 158 Accumulated Depreciation-Equip. 4,400 201 Accounts Payable 9,200 212 Salaries and Wages Payable 2,600 311 Common Stock 19,800 320 Retained Earnings 8,300 332 Dividends 20,300 400 Service Revenue 60,200 622 Maintenance and Repairs Expense 1,700 711 Depreciation Expense 3,200 722 Insurance Expense 1,600 726 Salaries and Wages Expense 30,300 732 Utilities Expense 1,300 Totals 38,100 60,200 66,400 44,300 Net Income Totals 22,100 22,100 60,200 60,200 66,400 66,400 Prepare a post-closing trial balance. Totals Riverbed Company Post-Closing Trial Balance 60 $ 60 Debit -69 Credit