The completed financial statement columns of the spreadsheet for Oriole Company are shown as follows: Oriole Company Worksheet For the Year Ended December 31, 2022 Income Statement Balance Sheet Account No. Account Titles Dr. Cr. Dr. Cr. 101 Cash 9,100 112 Accounts Receivable 11.000 130 Prepaid Insurance 2,800 157 Equipment 24,300 158 Accumulated Depreciation-Equip. 4,500 201 Accounts Payable 9,200 212 Salaries and Wages Payable 2,500 301 Owner's Capital 19,500 306 Owner's Drawings 11,000 400 Service Revenue 60,500 622 Maintenance and Repairs Expense 1,700 711 Depreciation Expense 2,900 Date Account Titles and Explanation Debit Credit Dec. 31 Service Revenue 60500 Income Summary 60500 (To close revenue account) Dec. 31 Income Summary 38000 Maintenance and Repairs Expense 1700 Depreciation Expense 2900 Insurance Expense 2000 Salaries and Wages Expense 29900 Utilities Expense 1500 (To close expense accounts) Dec. 31 Income Summary 22500 Owner's Capital 22500 Dec. 31 Owner's Capital 11000 Owner's Drawings 11000 (To close drawings) Enter the balances from the adjusted trial balance 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.) Owner's Capital No. 301 12/31 Bal. Owner's Drawings No. 306 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