The adjusted trial balance columns of the worksheet for Alshwer Company are as follows. Alstwer Company Worksheet For the Year Ended December 31, 2022 Adjusted Trial Balance 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 occount titles and enter Ofor the amounts.) Prepare a post-closing trial balance. Alshwer Company Post-Closing Trial Balance Debit Credit $ $ Totals Post the closing entries, (Pect entries in the order of journal entries presented in the previous part) Dec,31 Closing entry 314 \begin{tabular}{|l|c|c|} \hline Date Explanation Ref & Dividends: & Nobit 332 \\ \hline Deci31 Balance & Credit & \\ \hline Dec.31 Cosing entry 314 & \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|} \hline & Income Summary & No. 350 \\ \hline Date Explanation Ref & Debit & \\ \hline Dec.31 Cosing entry 314 & \\ \hline Dec.31. Cosing entry 314 & Calance \\ \hline Deci31 Cosing entry 314 & \\ \hline \end{tabular} Depreciation Expense No. 711 Date Explanation Ref Dec. 31 Balance Dec. 31 Closing entry J14 \begin{tabular}{|ccc|} \hline & & Insurance Expense \\ \hline Date Explanation Ref & Debit \\ \hline Dec. 31 Balance & \\ Dec. 31 Closing entry 314 & \\ \hline \end{tabular} Credit Balance Salaries and Wages Expense Debit Credit Balance Dec.31 Balance Dec.31 Closing entry J14 \begin{tabular}{|c|c|c|} \hline & & Interest Expense \\ \hline Date Explanation Ref & Debit \\ \hline Dec.31 Balance & & \\ \hline \end{tabular} Dec.31 Closing entry J14