The adjusted trial balance for Sunland Company, owned by D. Sunland, are as follows: SUNLAND COMPANY Adjusted Trial Balance December 31, 2021 Account No. Account Titles Cr. 101 Adjusted Trial Balance Dr. $6,300 10,900 300 112 800 26,600 126 130 157 158 200 201 212 230 301 Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-equipment Notes payable Accounts payable Salaries payable Interest payable D. Sunland, capital D. Sunland, drawings Service revenue Advertising expense Supplies expense Depreciation expense Insurance expense Salaries expense Interest expense Totals $4,700 15,900 6,100 1,600 490 11,100 306 6,600 400 60,400 610 631 711 722 726 905 7,600 4,000 4,700 4,400 27,600 490 $100,290 $100,290 Prepare closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O 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) 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 select bal for the date and O for the amount for the normal balance of the account.) Income Summary No. 350 D. Sunland, Capital No. 301 D. Sunland, 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 V Salaries Expense No. 726 Prepare a post-closing trial balance. (Do not list those accounts that have zero ending balance.) SUNLAND COMPANY Post-Closing Trial Balance Debit Credit $ $