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 Account No. Income Statement Balance Sheet Account Titles Dr. Cr. Dr. Cr. 101 Cash 9,000 112 Accounts Receivable 10,800 130 Prepaid Insurance 2,700 157 Equipment 24,300 158 Accumulated Depreciation-Equip. 4,700 201 Accounts Payable 9.100 212 Salaries and Wages Payable 2,200 301 Owner's Capital 19,600 306 Owner's Drawings 10,400 400 Service Revenue 60,000 622 Maintenance and Repairs Expense 1,800