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 Titles Dr. Cr. Cash 5.300 Accounts Receivable 10.600 Account No. 101 112 126 Supplies 1,300 130 2.100 157 27.300 158 5,700 200 14,300 201 6,000 212 2,600 500 230 301 12,700 Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Salaries and Wages Payable Interest Payable Owner's Capital Owner's Drawings Service Revenue Advertising Expense Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Interest Expense 306 6.400 400 62,200 610 9,000 631 4,300 711 5.700 722 3,700 726 27.800 905 500 | Totals 104,000 104.000 Post the closing entries. (Post entries in the order of journal entries presented in the previous part.) No. 301 Owner's Capital Debit Date Explanation Ref. Credit Balance Jan. 1 Balance Dec 31 Closing entry J14 Dec 31 Closing entry J14 No. 306 Owner's Drawings Debit Date Explanation Ref. Credit Balance Dec. 31 Balance Dec 31 Closing entry J14 Income Summary No. 350 Date Explanation Ref. Debit Credit Balance Dec 31 Closing entry J14 Dec 31 Closing entry J14 Dec 31 Closing entry J14 Service Revenue No. 400 Date Explanation Ref. Debit Credit Balance Dec 31 Balance Dec 31 Closing entry J14 No. 610 Advertising Expense Debit Date Explanation Ref. Credit Balance Dec 31 Balance Dec 31 Closing entry J14 No. 631 Supplies Expense Debit Date Explanation Ref. Credit Balance Dec 31 Balance Dec 31 Closing entry J14 No. 711 Depreciation Expense Debit Date Explanation Ref. Credit Balance Dec 31 Balance Dec 31 Closing entry J14 No. 722 Insurance Expense Debit Date Explanation Ref. Credit Balance Dec 31 Balance Dec 31 Closing entry J14 No. 726 Salaries and Wages Expense Explanation Ref. Debit Date Credit Balance Dec 31 Balance Dec 31 Closing entry J14 No. 905 Interest Expense Debit Date Explanation Ref. Credit Balance Dec. 31 Balance V Dec 31 Closing entry J14