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. No. Account Title 101 Cash 106 Accounts receivable 153 Equipment 154 Accumulated depreciation Equipment 183 Land 201 Accounts payable 209 Salanes 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 CO. Work Sheet Adjusted Trial Balance Closing Entry Information Post-Closing Trial Balance Dr. Cr. Dr. Cr. Dr. Cr. $ 11,600 $ 11,600 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 62,565 62,565 15.400 15.400 96,700 96,700 12 000 12.000 38,487 38,487 14,698 14 698 9.380 9.380 22,135 22.135 Totals $ 199,565 $ 199,565 $ 118,835 $ 89,965 $ 109.600 S 125.000