The adjusted trial balance for Carla Vista Company, owned by D. Carla Vista, are as follows: CARLA VISTA COMPANY Adjusted Trial Balance December 31, 2021 Adjusted Trial Balance Account No. Dr. Cr. Account Titles Cash 101 $6,100 Accounts receivable 112 11,800 Supplies Prepaid insurance 126 2,100 130 1,000 27,500 157 Equipment 158 Accumulated depreciation equipment Notes payable Accounts payable Salaries payable S5,500 200 15,100 201 6,700 212 3,400 230 Interest payable D. Carla Vista, capital D. Carla Vista, drawings 540 301 11,700 306 7,100 Service revenue 400 61,400 Advertising expense 610 8,100 631 Supplies expense 3,600 Depreciation expense 711 5,500 722 Insurance expense 2,600 Salaries expense 726 28,400 Interest expense 540 905 S104,340 $104,340 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 tiles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 3 (To close revenue accounts) Dec. 31 (To close expense accounts) Dec. 31 (To close income summary account) Dec. 31 (To close drawing)l Use T accouts to post the closing entries and cakelste the balance in each accon. Income Summary is accont No. 350. (lgnore the acconts not affected by the closing entries) (Post entries in the order of joumal eutries peseuled in the previous part. For balances ending in 0 select hal for the date and O for the amount for the noemsl balance of the oount. Income Summery No. 350 D. Carla Vista, Capital No. 301 D Carla Vista. Drawings No. 306 Service Reve No. 400 Advertising Expeme No. 610 Supplies Expense No. 631 Depreciation Expese No. 711 A B I UA T!! Supplies Expense No. 631 Depreciation Expense No. 711 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.) CARLA VISTA COMPANY Post-Closing Trial Balance