ser Didw age Layout Formulas Data Review View Help Calibri v 11 A A ab Wrap Text General ME lil po = Merge & Center $ % 40 00 Insert Delete For Conditional Format as Cell Formatting Table Styles Font Alignment Number Styles Cells > F G H K L M N Adjusting Entries Debit Credit Closing Entries Debit Credit Credit Credit Cash $ $ $ $ $ Adjusted TB Debit Credit 16,250 27,900 480 1,940 150,000 691,200 208,000 36,000 9,500 30,000 20,565 4,400 Post-closing TB Debit 16,250 27,900 480 1,940 150,000 691,200 208,000 36,000 9,500 30,000 20,565 4,400 $ 208,000 B D E McDonald Accounting Services Trial Balance December 31, 2021 Debit $ 16,250 Accounts receivable 27,900 Prepaid insurance 480 Supplies 1,940 Land 150,000 Building 691,200 Accumulated depreciation - building Equipment 36,000 Accumulated depreciation - equipment Copyright 30,000 Accounts payable Unearned revenue Salaries Payable Interest Payable Note payable M. McDonald, capital M. McDonald, drawings 45,000 Service revenue Depreciation Expense 18,590 Insurance Expense 5,500 Interest Expense 14,850 Salaries Expense 154,000 Supplies Expense 7,600 Utilities Expense 16,000 $ 9,500 $ 20,565 4,400 5,400 540,000 187,995 5,400 540,000 187,995 5,400 540,000 187,995 45,000 $ 45,000 239,450 239,450 239,450 18,590 5,500 14,850 154,000 7,600 16,000 $ $ $ $ $ 18,590 5,500 14,850 154,000 7,600 16,000 $ 1,215,310 $ 1,215,310 $ $ 1,215,310 $ 1,215,310$ $ $ 1,215,310 $ 1,215,310 CR DR 1,350 1) Dec. 31 Interest Expense Interest Payable 1,350 2) Dec. 31 3,520 Service Revenue Unearned Revenue 3,520 3) Dec. 31 779 Supplies Expense Supplies 799 4) Dec. 31 1,309 Depreciation Expense Accumulated depreciation - building 1,309 5) Dec. 31 375 Depreciation Expense Accumulated depreciation - equipment 375 6) Dec. 31 Accounts Receivable Service Revenue 9,500 9,500 7) Dec. 31 Salaries Expense Salaries Payable 3,550 3,550 8) Dec. 31 Note Payable 20,000 20,000 9) Dec. 31 Insurance Expense Prepaid Insurance 240 240 C Closing Journal Entries ord all appropriate closing entries using the General Journal format provided below. ct the most appropriate account name from the drop down list in each space and enter the transaction amount using cell referenci explanations are required. DR CR Dec 31 Dec 31 Dec 31 Dec 31