[The following information applies to the questions displayed below.] Jaguar Auto Company provides general car maintenance to customers. The companys fiscal year-end is December 31. The December 31, 2021, trial balance (before any adjusting entries) appears below.

Accounts	Debits			Credits
Cash	$	97,600
Accounts Receivable		17,000
Supplies		27,800
Prepaid Insurance		24,800
Equipment		103,000
Accumulated Depreciation				$	45,000
Accounts Payable					13,200
Salaries Payable					0
Deferred Revenue					60,400
Interest Payable					0
Notes Payable					35,800
Common Stock					53,400
Retained Earnings					11,200
Dividends		5,000
Service Revenue					235,000
Salaries Expense		166,000
Depreciation Expense		0
Insurance Expense		0
Supplies Expense		0
Utilities Expense		12,800
Interest Expense		0
Totals	$	454,000		$	454,000

In addition, the company had the following year-end adjusting entries.

		Debits			Credits
a.	Depreciation Expense		10,400
	Accumulated Depreciation					10,400
b.	Salaries Expense		4,400
	Salaries Payable					4,400
c.	Interest Expense		1,400
	Interest Payable					1,400
d.	Insurance Expense		20,400
	Prepaid Insurance					20,400
e.	Supplies Expense		22,400
	Supplies					22,400
f.	Deferred Revenue		15,400
	Service Revenue					15,400

Required: 1., 2. & 6. Enter the unadjusted balances from the trial balance and post the adjusting entries to the T-accounts, and post the closing entries to the T-accounts.

Retained Earnings
Beg. Bal.	0	11,200
	5,000	?
	?	0
End. Bal.