The completed financial statement columns of the spreadsheet for Blossom Company are shown as follows: Blossom Company Worksheet For the Year Ended December 31, 2022 Income Statement Balance Sheet Account No. Account Titles Dr. 101 Cash 9,000 112 Accounts Receivable 10.600 130 Prepaid Insurance 2,800 157 Equipment 24,100 158 Accumulated Depreciation-Equip. 4,300 201 Accounts Payable 8.900 212 Salaries and Wages Payable 2.300 301 Owner's Capital 20,000 306 Owner's Drawings 10,300 400 Service Revenue 60.100 622 Maintenance and Repairs Expense 1,800 711 Depreciation Expense 3.200 722 Insurance Expense 2,000 726 Salaries and Wages Expense 30,200 732 Utilities Expense 1,600 Totals Net Income 38,800 60,100 56,800 21.300 35,500 21,300 60,100 60,100 56,800 56,800 (d) Prepare a post-closing trial balance. BLOSSOM COMPANY Post-Closing Trial Balance Totals $ Debit Credit