Use the closing entries (first 3 screenshots) to close the accounts and post the balance (last 3 screenshots).

Whatever is in green does not need to be edited, it means that it is in the right position.

Solve the following:

Note: The options for the date are

(1) 12/31 Bal.

(2) 1/1 Bal.

(3) 12/31

Do not change entries with a green border around them (they are correct)

Dec. 31 Retained Earnings 18400 Dividends 18400 (To close dividends.) Dec. 31 Income Summary Maintenance and Repairs Expense 1600 Depreciation Expense 3100 Insurance Expense 1900 Utilities Expense 1300 Salaries and Wages Expense 30500 (To close expense accounts.) Dec. 31 Income Summary Retained Earnings (To close net income / (loss).) Post the closing entries and balance the accounts. (Post entries in the order of journal entries presented in the previous part.) Retained Earnings No. 320 21100 12/31 Bal. 2700 Dividends No. 332 12/31 Bal. Income Summary 12/31 1/1 Bal. No. 350 Blue Spruce Company Retained Earnings Statement For the Year Ended December 31, 2022 Retained Earnings, January 1 Retained Earnings, December 31 $ 7300 \begin{tabular}{|c|c|c|} \hline & 18400 & i \\ \hline$ & \multicolumn{2}{|c|}{10000} \\ \hline \end{tabular} repare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry s required, select "No Entry" for the account titles and enter 0 for the amounts.)