The completed financial statement columns of the spreadsheet for Blossom Company are shown as follows: 711722726732DepreciationExpenseInsuranceExpenseSalariesandWagesExpenseUtilitiesExpenseTotalsNetincome3,2002,00030,2001,60038,80061,30060,10060,10060,10056,80056,80035,50021,30056,800 Prepare an owner's equity statement. (List items that increase owner's equity first.) Prepare a chissified balance sheet. (Uist Current Assets in order of liquidity) Liabilities and Owner's Equity Prepare the closing entries. L. Blossom did not make any additional investments during the year. (Credit account tities are outomatically indented when amount is entered. Do not indent marually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Dec. 31 (To dose net income / (loss)) Dec, 31 (To close drawings) Enter the balances from the adjusted trial balanct and post the closing entries and calculate the balances of the accounts. (Post entries in the order of journal entries presented in the previous part.) Service Revenue No. 400 Maintenance and Repairs Expense No. 672 Depreciation Expense No. 711 Insurance Expense No.122 Salaries and Wages Ixpense No. 726 Utilities Expense No. 732 Prepare a post-closing irial balance