The adjusted trial balance columns of the worksheet for Martinez Company are as follows.

Martinez Company Worksheet For the Year Ended December 31, 2019
				Adjusted Trial Balance
Account No.		Account Titles		Dr.		Cr.
101		Cash		5,300
112		Accounts Receivable		10,700
126		Supplies		1,600
130		Prepaid Insurance		1,900
157		Equipment		27,500
158		Accumulated DepreciationEquipment				5,100
200		Notes Payable				14,000
201		Accounts Payable				6,100
212		Salaries and Wages Payable				2,100
230		Interest Payable				700
311		Common Stock				9,900
320		Retained Earnings				3,400
332		Dividends		6,800
400		Service Revenue				63,200
610		Advertising Expense		8,900
631		Supplies Expense		4,000
711		Depreciation Expense		5,100
722		Insurance Expense		3,600
726		Salaries and Wages Expense		28,400
905		Interest Expense		700
		Totals		104,500		104,500

Post the closing entries. (Post entries in the order of journal entries presented in the previous part.)