The completed financial statement columns of the spreadsheet for Sheridan Company are shown as follows: Sheridan Company Worksheet For the Year Ended December 31, 2022 Income Statement Balance Sheet Account No. Account Titles Dr. Cr. Dr. Cr. 101 Cash 8,700 112 Accounts Receivable 11,000 130 Prepaid Insurance 2,600 157 Equipment 24,300 158 Accumulated Depreciation-Equip. 4,500 201 Accounts Payable 9,100 212 Salaries and Wages Payable 2,500 301 Owner's Capital 19,600 306 Owner's Drawings 11,100 400 Service Revenue 59,700 622 Maintenance and Repairs Expense 1,800 711 Depreciation Expense 3,000 722 Insurance Expense 1,800 726 Salaries and Wages Expense 29,700