WU DELIVERY SERVICES Adjusted Trial Balance December 31, 2021 Debit Credit Accounts Payable Accounts Receivable $3,420 $2,000 Accumulated Depreciation - Equipment 17,184 Cash 13,100 D. Wu, Capital 8,200 D. Wu, Drawings 1,000 Equipment 35,800 Depreciation Expense 1,300 Insurance Expense 1,130 Interest Expense 150 Interest Payable 140 Prepaid Insurance 1,900 Salaries Expense 11,800 Salaries Payable 1,500 Service Revenue 42,016 Supplies 620 Supplies Expense 1,720 Repairs Expense 940 Utilities Expense 1,000 $72,460 $72,460 Prepare closing entries for Wu Delivery Services. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue account) Dec. 31 (To close expense accounts) > < < > < Dec. 31 Dec. 31 (To close income summary) (To close drawings account)