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 $$6,300112$ Accounts receivable $9,600126$ Supplies $600130$ Prepaid insurance $700157$ Equipment $26,900158$ Accumulated depreciation$$equipment $$4,600200$ Notes payable $16,100201$ Accounts payable $5,100212$ Salaries payable $1,500230$ Interest payable $510301$ D$.$ Sheridan, capital $10,300306$ D$.$ Sheridan, drawings $7,600400$ Service revenue $61,900610$ Advertising expense $7,300631$ Supplies expense $2,700711$ Depreciation expense $4,600722$ Insurance expense $4,400726$ Salaries expense $28,800905$ Interest expense $510$ Totals $$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 $ $