The adjusted trial balance for Salon Marketing Co. follows. Complete the four right-most columns of the table by() entering information for the four closing entries in the middle columns and (2) completing the post-closing trial balance columns. No. Account Title 101 Cash 106 Accounts receivable 153 Equipment 154 Accumulated depreciation Equipment 183 Land 201 Accounts payable 209 Salaries payable 233 Uneared fees 301 E. Salon, Capital 302 E. Salon, Withdrawals 401 Marketing fees earned 611 Depreciation expense-Equipment 622 Salaries expense 640 Rent expense 677 Miscellaneous expense 901 Income summary SALON MARKETING CO. Work Sheet Adjusted Trial Balance Closing Entry Information Post-Closing Trial Balance Dr. Cr. Dr. Cr. Dr. Cr. $ 5,200 $ 5,200 25,000 25,000 42,000 42,000 $ 17,500 17,500 31,000 31,000 15,000 15,000 4,200 4,200 3,600 3,600 61,389 15,400 16,911 62,900 15,400 15,400 81,900 81,900 12,000 12,000 32,596 32,596 12,449 12,449 7,944 7.944 Totals $ 183,589 $ 183,589 $ 97,300 $ 97,300 $ 120,111 $ 103,200