The adjusted trial balance for Wildhorse Company, owned by D. Wildhorse, are as follows: WILDHORSE COMPANY Adjusted Trial Balance December 31, 2021 Account No. 101 112 126 130 157 158 200 201 212 230 301 306 400 610 631 711 722 Account Titles Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-equipment Notes payable Accounts payable Salaries payable Interest payable D. Wildhorse, capital D. Wildhorse, drawings Service revenue Advertising expense Supplies expense Depreciation expense Insurance expense Adjusted Trial Balance Dr. Cr. $4,800 9,500 1,300 3,200 27.700 $4,800 15,800 7,100 2,000 670 10,500 7,600 60,300 7.100 4,900 4,800 2.900 726 905 Salaries expense Interest expense Totals 26,700 670 $101,170 $101,170 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 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue accounts) Dec. 31 > > > D. Wildhorse, 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 Prepare a post-closing trial balance. (Do not list those accounts that have zero ending balance.) WILDHORSE COMPANY Post-Closing Trial Balance Debit Credit v The adjusted trial balance for Wildhorse Company, owned by D. Wildhorse, are as follows: WILDHORSE COMPANY Adjusted Trial Balance December 31, 2021 Account No. 101 112 126 130 157 158 200 201 212 230 301 306 400 610 631 711 722 Account Titles Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-equipment Notes payable Accounts payable Salaries payable Interest payable D. Wildhorse, capital D. Wildhorse, drawings Service revenue Advertising expense Supplies expense Depreciation expense Insurance expense Adjusted Trial Balance Dr. Cr. $4,800 9,500 1,300 3,200 27.700 $4,800 15,800 7,100 2,000 670 10,500 7,600 60,300 7.100 4,900 4,800 2.900 726 905 Salaries expense Interest expense Totals 26,700 670 $101,170 $101,170 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 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue accounts) Dec. 31 > > > D. Wildhorse, 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 Prepare a post-closing trial balance. (Do not list those accounts that have zero ending balance.) WILDHORSE COMPANY Post-Closing Trial Balance Debit Credit v