The adjusted trial balance of Wu Delivery Services, prepared in alphabetical order follows.

WU DELIVERY SERVICES

Adjusted Trial Balance

December 31, 2017

Debit

Credit

Accounts Payable

$3,420

Accounts Receivable

$2,400

Accumulated Depreciation - Equipment

12,240

Cash

14,200

D. Wu, Capital

7,800

D. Wu, Drawings

1,300

Equipment

25,500

Depreciation Expense

1,200

Insurance Expense

1,140

Interest Expense

210

Interest Payable

150

Prepaid Insurance

1,600

Salaries Expense

12,200

Salaries Payable

1,200

Service Revenue

39,330

Supplies

710

Supplies Expense

1,800

Repairs Expense

880

Utilities Expense

1,000

$64,140

$64,140

Prepare closing entries for Wu Delivery Services. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

Dec. 31

(To close revenue account)

Dec. 31

(To close expense accounts)

Dec. 31

(To close income summary)

Dec. 31

(To close drawings account)