The completed financial statement columns of the spreadsheet for Wildhorse Company are shown as follows: Depreciation Expense No. 711 Insurance Expense No. 722 Salaries and Wages Expense No. 726 Utilities Expense No. 732 Enter the balances from the adjusted trial balance and post the closing entries and calculate the balances of the accountsipost entries in the order of journal entries presented in the previous part.) LIL sanaries ano vages rayaole \\( 301 \\quad \\) Owner's Capital 19,200 306 Owner's Drawings 11,100 \\( 400 \\quad \\) Service Revenue 59,800 622 Maintenance and Repairs Expense 1,800 711 Depreciation Expense 2,900 722. Insurance Expense 1,800 726 Salaries and Wages Expense 29.900 732 Utilities Expense Totals 1,600 38,000 59,800 \\( 56,700 \\quad 34,900 \\) Net Income 21,800 21,800 59,800 59.800 \\( \\underline{56,700} \\quad 56,700 \\) Income Summary No. 350 Service Revenue No. 400 Maintenance and Repairs Expense No. 622 Depreciation Expense No. 711