The adjusted trial balance columns of the worksheet for Aishwer Company are as follows. Alshwer Company Worksheet For the Year Ended December 31, 2022 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 Depreciation-Equipment 5,600 200 Notes Payable 15.000 201 Accounts Payable 6.100 212 Salarles and Wages Payable 2.400 230 Interest Payable 600 311 Common Stock 10.000 320 Retained Earnings 3,000 332 Dividends 7,000 400 Service Revenue 61,000 610 Advertising Expense 8.400 631 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 103,700 103.700 (c) Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter o for the amounts.) Debit Credi Date Account Titles and Explanation Dec 31 (To close revenue account.) Dec. 31 (To close expense accounts.) Dec 31 (To close net income (loss).) Dec 31 (To close dividends) e Textbook and Media List of Accounts Save for later Attempts:0 of 3 used Submit Answer Post the closing entries. (Post entries in the order of journal entries presented in the previous part.) Retained Earnings Date Explanation Ref Debit Credit credit Ball Jan 31 Balance Dec. 31 Closing entry 014 Dec 31 Closing entry 014 Dividends Date Explanation Ref Debit Credit Credit Bali Dec Balance 31 Dec 31 Closing entry J14 Income Summary Date Explanation Ref Debit Credit Bali Dec Closing entry314 31 Dec 31 Closing entry314 Dec. 31 Closing entry 014 Service Revenue Date Explanation Ref Debit Credit Bal Dec 31 Balance I Dec Closing entry 314 31 Advertising Expense Date Explanation Ref Debit Credit Bali Dec 31 Balance V Dec 31 Closing entry 314 Supplies Expense Date Explanation Ref Debit Credit Bal Dec 31 Balance Dec Closing entry314 31 Supplies Expense Date Explanation Ref Debit Credit Ball Dec Balance 31 Dec Closing entry 314 31 Depreciation Expense Date Explanation Ref Debit Credit Bali Dec 31 Balance Dec 31 Closing entry314 Insurance Expense Date Explanation Ref Debit Credit Credit Bali Dec. 31 Balance V Dec Closing entry314 31 Salaries and Wages Expense Date Explanation Ref Debit Credit Credit Bal Dec 31 Balance V Dec 31 Closing entry 314 Interest Expense Date Explanation Ref Debit Credit credit Bali Dec. Balance V 31 Dec Closing entry J14 31 e Textbook and Media List of Accounts Save for Later Attempts: 0 of 3 used Submit Answer Tel Prepare a post-closing trial balance. Alshwer Company Post-Closing Trial Balance Debit Credit Totals e Textbook and Media List of Accounts Save for Later Attempts: 0 of 3 used Submit