WU DELIVERY SERVICES Adjusted Trial Balance December 31, 2021 Debit Credit Accounts Payable Accounts Receivable $3,420 $1,800 Accumulated Depreciation - Equipment 18,336 Cash 13,600 D. Wu, Capital 8,100 D. Wu, Drawings 1,400 Equipment 38,200 Depreciation Expense 1,300 Insurance Expense 1,170 Interest Expense 200 Interest Payable 200 Prepaid Insurance 2,000 Salaries Expense 11,900 Salaries Payable 1,000 Service Revenue 44,684 Supplies 750 Supplies Expense 1,580 Repairs Expense 820 Utilities Expense 1,020 $75,740 $75,740 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 Dec. 31 (To close revenue account) > > > > > > > Dec. 31 (To close expense accounts) (To close income summary) Dec. 31 (To close drawings account)