With the information below, prepare closing entries for the Pintel Delivery Services:

Adjusted Trial Balance December 31, 2021 Debit Credit Accounts Payable $3,420 Accounts Receivable $1,900 Accumulated Depreciation - Equipment 14,400 Cash 12,700 D. Wu, Capital 8,000 D. Wu, Drawings 1,100 30,000 Equipment Depreciation Expense 1,400 Insurance Expense 1,100 Interest Expense 170 Interest Payable 130 Prepaid Insurance 2,000 Salaries Expense 11,500 Salaries Payable 1,000 Service Revenue 39,110 Supplies 770 Supplies Expense 1,520 Repairs Expense 860 Utilities Expense 1,040 $66,060 $66,060 Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue account) Dec. 31 (To close income summary) Dec. 31