The adjusted trial balance for Salon Marketing Co. follows. Complete the four right-most columns of the table by first entering information for the four closing entries and then completing the post-closing trial balance.

SALON MARKETING COMPANY Partial Work Sheet Adjusted Trial Balance Closing Entry Information Post-Closing Trial Balance Dr. Cr. Dr. Cr. Dr. Cr. No Account Title Cash 5700 101 25,000 106 Accounts receivable 153 Equipment 42,000 17,500 154 Accumulated depreciation Equipment 183 Land 31,000 201 Accounts payable 15,000 209 Salaries payable 4,200 233 Unearned fees 3,600 64,502 301 E. Salon, Capital 302 E. Salon, Withdrawals 15,400 401 Marketing fees earned 74,500 12,000 611 Depreciation expense Equipment 29,651 622 Salaries expense 640 Rent expense 11,324 7,227 677 Miscellaneous expense 901 Income summary 0 0 179,302 179,302 Totals