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. as No. Account Title 101 Cash 106 Accounts receivable 153 Equipment 154 Accumulated depreciation Equipment 183 Land 201 Accounts payable 209 Salaries payable 233 Unearned 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 COMPANY Partial Work Sheet Adjusted Trial Balance Closing Entry Information Post-Closing Trial Balance Dr. Cr. Dr. Cr. Dr. Cr. $ 8.900 8.900 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 61,100 15,4001 56,151 15,400 15.400 93,200 93,200 12,000 12,000 37,094 37,094 14,166 14,166 9,040 9,040