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 (keyed 1 through 4) in the middle columns and (2) completing the post-closing trial balance columns. Adjusted Trial Balance Closing Entry Information Post-Closing Trial Balance No. Account Title Dr. Cr. Dr. Cr. Dr. Cr. 101 106 Cash Accounts receivable. Equipment. ... Accumulated depreciation-Equipment... $ 9,200 25,000 42,000 $ 17,500 Land .. 31,000 153 154 183 201 209 233 301 302 15,000 4,200 3,600 68,500 15,400 401 80,000 Accounts payable. Salaries payable Unearned fees E. Salon, Capital E. Salon, Withdrawals. Marketing fees earned. Depreciation expense-Equipment. Salaries expense Rent expense Miscellaneous expenses Income summary .. Totals. 611 622 640 677 901 12,000 32,500 13,000 8,700 $188,800 $188,800