The adjusted trial balance columns of the worksheet for Blossom Company, owned by C. Blossom, are as follows. Blossom 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 10,600 126 Supplies 1,300 130 Prepaid Insurance 2,100 157 Equipment 27,300 158 Accumulated Depreciation-Equipment 5,700 200 Notes Payable 14,300 201 Accounts Payable 6,000 212 Salaries and Wages Payable 2,600 230 Interest Payable 500 301 Owner's Capital 12,700 306 Owner's Drawings 6,400 400 Service Revenue 62,200 610 Advertising Expense 9,000 631 Supplies Expense 4,300 711 Depreciation Expense 5,700 722 Insurance Expense 3,700 726 Salaries and Wages Expense 27,800 905 Interest Expense 500 Totals 104,000 104,000 (e) Prepare a post-closing trial balance. BLOSSOM COMPANY Post-Closing Trial Balance Totals $ Debit Credit The adjusted trial balance columns of the worksheet for Blossom Company, owned by C. Blossom, are as follows. Blossom 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 10,600 126 Supplies 1,300 130 Prepaid Insurance 2,100 157 Equipment 27,300 158 Accumulated Depreciation-Equipment 5,700 200 Notes Payable 14,300 201 Accounts Payable 6,000 212 Salaries and Wages Payable 2,600 230 Interest Payable 500 301 Owner's Capital 12,700 306 Owner's Drawings 6,400 400 Service Revenue 62,200 610 Advertising Expense 9,000 631 Supplies Expense 4,300 711 Depreciation Expense 5,700 722 Insurance Expense 3,700 726 Salaries and Wages Expense 27,800 905 Interest Expense 500 Totals 104,000 104,000 (e) Prepare a post-closing trial balance. BLOSSOM COMPANY Post-Closing Trial Balance Totals $ Debit Credit