The completed financial statement columns of the spreadsheet for Concord Company are as follows. Concord Company Worksheet For the Year Ended December 31, 2022 Income Statement Account Titles Dr. Cr. Balance Sheet Dr. Cr. 9.100 10.600 3,000 24,000 Account No. 101 112 130 157 158 201 212 311 320 332 400 622 711 722 Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation Equip Accounts Payable Salaries and Wages Payable Common Stock Retained Earnings Dividends Service Revenue Maintenance and Repairs Expense Depreciation Expense Insurance Expanse 4,500 9.100 2.600 20,000 7,000 19.200 60,400 1.700 3,200 1.800 Account No. Account Titles Dr. Cr. Dr. Cr. 101 112 9,100 10,600 3,000 24,000 130 157 158 201 212 4,500 9,100 2,600 20,000 7,000 311 Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable Common Stock Retained Earnings Dividends Service Revenue Maintenance and Repairs Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense Totals Net Income Totals 19,200 320 332 400 622 711 722 726 732 60,400 1,700 3,200 1,800 29,600 1,400 37.700 22.700 60,400 60,400 65.900 43,200 22.700 65,900 60,400 65,900 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 C Service Revenue No. 400 12/31 Bal. 12/31 1/1 Bal. Maintenance and Repairs Expense No. 622 > Depreciation Expense No. 711 > Insurance Expense No. 722 Salaries and Wages Expense No. 726 Salaries and Wages Expense No. 726 Utilities Expense No. 732