The adjusted trial balance for Sheridan Company, owned by D. Sheridan, are as follows: SHERIDAN COMPANY Adjusted Trial Balance December 31, 2021, Adjusted Trial Balance Account No. Account Titles Dr. Cr. 101 Cash $6,300 112 Accounts receivable 9,600 126 Supplies 600 130 Prepaid insurance 700 157 Equipment 26,900 158 Accumulated depreciationequipment $4,600 200 Notes payable 16,100 201 Accounts payable 5,100 212 Salaries payable 1,500 230 Interest payable 510 301 D. Sheridan, capital 10,300 306 D. Sheridan, drawings 7,600 400 Service revenue 61,900 610 Advertising expense 7,300 631 Supplies expense 2,700 711 Depreciation expense 4,600 722 Insurance expense 4,400 726 Salaries expense 28,800 905 Interest expense 510 Totals $100,010 $100,010 Prepare closing entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue accounts) Dec. 31 (To close expense accounts) Dec. 31 (To close income summary account) Dec. 31 (To close drawings) eTextbook and Media Use T accounts to post the closing entries and calculate the balance in each account. Income Summary is account No. 350. (Ignore the accounts not affected by the closing entries.) (Post entries in the order of journal entries presented in the previous part. For balances ending in 0 select bal for the date and 0 for the amount for the normal balance of the account.) Income Summary No. 350 D. Sheridan, Capital No. 301 D. Sheridan, Drawings No. 306 Service Revenue No. 400 Advertising Expense No. 610 Supplies Expense No. 631 Depreciation Expense No. 711 Insurance Expense No. 722 Interest Expense No. 905 Salaries Expense No. 726 eTextbook and Media Prepare a post-closing trial balance. (Do not list those accounts that have zero ending balance.) SHERIDAN COMPANY Post-Closing Trial Balance Debit Credit $ $ Totals $ $