The adjusted trial balance for Blossom Company, owned by D. Blossom, are as follows: BLOSSOM COMPANY Adjusted Trial Balance December 31, 2021 Cr. Account No. 101 112 126 130 157 158 200 201 212 Account Titles Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation equipment Notes payable Accounts payable Salaries payable Interest payable D. Blossom, capital D. Blossom, drawings Service revenue Advertising expense Supplies expense Depreciation expense Insurance expense Salaries expense Interest expense Adjusted Trial Balance Dr. $5.900 11,700 2,600 2,900 27,800 $5,500 14,500 6,200 1,600 690 15,800 6,500 62.100 8,200 5.200 5,500 2,600 26,800 690 $106.390 $106.390 230 301 306 400 610 711 Totals Prepare 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 for the amounts.) Debit Date Account Titles and Explanation Dec. 31 Credit (To dose revenue accounts) Dec. 31 (To dose expense accounts) Dec 31 (Todose income summary account) Dec 31 (To dose drawings) Use T accounts to post the closing entries and calculate the balance in each account. Income Summary is account No. 350. [ignore the accounts not affected by the closing entries.) (Post entries in the order of journal entries presented in the previous part. For balances ending in select bal for the date and for the amount for the normal balance of the account.) Income Summary No. 350 lossom, Capital Blossom, Drawings No. 306 Service Revenue No. 400 Service Revenue No. 400 Advertising Expense No. 610 Supplies Expense No. 631 Depreciation Expense No. 711 Insurance Expense No.722 Insurance Expense No.722 Interest Expense No. 905 Salaries Expense No. 726 Prepare a post-closing trial balance. (Do not list those accounts that have zero ending balance.) BLOSSOM COMPANY Post-Closing Trial Balance Debit Credit Totals