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	$10,600
106	Accounts receivable	25,000
153	Equipment	42,000
154	Accumulated depreciationEquipment		$17,500
183	Land	31,000
201	Accounts payable		15,000
209	Salaries payable		4,200
233	Unearned fees		3,600
301	E. Salon, Capital		67,389	15,400
302	E. Salon, Withdrawals	15,400
401	Marketing fees earned		80,200	80,200
611	Depreciation expense Equipment	12,000
622	Salaries expense	31,920
640	Rent expense	12,190
677	Miscellaneous expense	7,779
901	Income summary
	Totals	$187,889	$187,889	$95,600	$0	$0	$0