The adjusted trial balance for Salon Marketing Co. follows. Complete the four right-most columns of the table by (1) entering information for the four closing entries in the middle columns and (2) completing the post-closing trial balance columns. SALON MARKETING CO. Work Sheet Adjusted Trial Balance Closing Entry Information Post-Closing Trial Balance No. Account Title Dr. Cr. Dr. Cr. Dr. Cr. 101 Cash $ 14,700 25,000 42,000 106 Accounts receivable 153 Equipment 154 Accumulated depreciation-Equipment 183 Land $ 17,500 31,000 201 Accounts payable 209 Salaries payable 15,000 4,200 3,600 76,608 233 Unearned fees 15,400 65,700 301 E. Salon, Capital 302 E. Salon, Withdrawals 401 Marketing fees earned 611 Depreciation expense Equipment 622 Salaries expense 640 Rent expense 677 Miscellaneous expense 12,000 26,149 9,986 6,373 901 Income summary Totals $ 182,608 $ 182,608