Required information (The following information applies to the questions displayed below. Jaguar Auto Company provides general car maintenance to customers. The company's fiscal year-end is December 31. The December 31, 2021, trial balance (before any adjusting entries) appears below. Credits Debits $ 92,200 16,500 27,600 24,600 101,000 $ 43,000 12,900 Accounts Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Salaries Payable Deferred Revenue Interest Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Depreciation Expense Insurance Expense Supplies Expense Utilities Expense Interest Expense Totals 60,300 0 35,600 48,800 10,900 4,500 233,000 165,500 0 0 0 12,600 0 $444,500 $444,500 In addition, the company had the following year-end adjusting entries. Credits Debits 10,300 10,300 4,300 4,300 1,300 a. Depreciation Expense Accumulated Depreciation b. Salaries Expense Salaries Payable c. Interest Expense Interest Payable d. Insurance Expense Prepaid Insurance e. Supplies Expense Supplies f. Deferred Revenue Service Revenue 1,300 20,300 20,300 22,300 22,300 15,300 15,300 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. Cash Accounts Receivable Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. Supplies Prepaid Insurance Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. 0 Equipment Accumulated Depreciation Beg. Bal. Beg. Bal. End. Bal. End. Bal. 0 Accounts Payable Salaries Payable Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. 0 Deferred Revenue Interest Payable Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. Notes Payable Common Stock Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. 0 Retained Earnings Dividends Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. Service Revenue Salaries Expense Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. Depreciation Expense Insurance Expense Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. 0 Supplies Expense Utilities Expense Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. 0 Interest Expense Beg. Bal. End. Bal. 0