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 9,600 106 Accounts receivable 25,000 153 Equipment 154 Accumulated depreciation-Equipment 42,000 17,500 183 Land 31,000 Accounts payable 209 Salaries payable 201 15,000 4,200 233 Unearned fees 3,600 301 E. Salon, Capital 60,706 302 E. Salon, Withdrawals 15,400 96,300 401 Marketing fees earned 12,000 611Depreciation expense- Equipment 622 Salaries expense 38,327 640 Rent expense 14,638 677 Miscellaneous expense 9,341 901 Income summary 197,306 $ 197,306$ Totals