The completed financial statement columns of the worksheet for Oriole Company are shown as follows: Oriole Company Worksheet For the Year Ended December 31, 2020 Account No. Account Titles Cash Income Statement Balance Sheet Dr. Cr. Dr. Cr. 9,100 101 112 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 2,900 722 Insurance Expense 2,000 726 Salaries and Wages Expense 29,900 732 Utilities Expense 1,500 Totals 38,000 60,500 58,200 35,700 Net Income 22,500 22,500 60,500 60,500 58,200 58,200