The completed financial statement columns of the spreadsheet for Bramble Company are as follows. Bramble Company Worksheet For the Year Ended December 31, 2022 Income Statement Balance Sheet Account No. Account Titles Dr. Cr. Dr. Cr. 101 Cash 8.800 112 Accounts Receivable 10,800 130 Prepaid Insurance 2,900 157 Equipment 24,100 158 Accumulated Depreciation-Equip. 4,400 201 Accounts Payable 9,000 212 Salaries and Wages Payable 2,500 311 Common Stock 19,300 320 Retained Earnings 8,300 332 Dividends 19,000 400 Service Revenue 59,800 622 Maintenance and Repairs Expense 1,400 711 Depreciation Expense 3,300 722 Insurance Expense 1,800 726 Salaries and Wages Expense 29,700 732 Utilities Expense 1,500 Totals 37,700 59,800 65,600 43,500 Net Income 22,100 22,100 Totals 59,800 59,800 65,600 65,600 Prepare a classified balance sheet. (List Current Assets in order of liquidity.) Bramble Company Balance Sheet December 31, 2022 Assets Current Assets Cash $ 8800 Accounts Receivable 10800 Prepaid Insurance 2900 Total Current Assets $ Property, Plant and Equipment Equipment 24100 Less : Accumulated Depreciation Equipment 4400 i Total Assets $ Liabilities and Stockholders' Equity Current Liabilities Accounts Payable $ 9000 Salaries and Wages Payable 2500 Total Current Liabilities $ Stockholders' Equity Common Stock 19300 Retained Earnings 8300 Total Stockholders' Equity Total Liabilities and Stockholders' Equity Prepare the closing entries. (Credit account titles are automatically indented when 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 net income / (loss).) (To close net income / (loss).) Dec. 31 (To close dividends.) Post the closing entries and balance the accounts. (Post entries in the order of journal entries presented in the previous part.) Retained Earnings No. 320 Dividends No. 332 Income Summary No. 350 Service Revenue No. 400 Maintenance and Repairs Expense No. 622 Depreciation Expense No. 711 Insurance Expense No. 722 Salaries and Wages Expense No. 726 Utilities Expense No. 732 Prepare a post-closing trial balance. Bramble Company Post-Closing Trial Balance Debit Credit $ $ Totals $ $