WU DELIVERY SERVICES Adjusted Trial Balance December 31, 2021
	Debit		Credit
Accounts Payable			$3,420
Accounts Receivable	$2,400
Accumulated Depreciation Equipment			12,000
Cash	14,100
D. Wu, Capital			8,100
D. Wu, Drawings	1,200
Equipment	25,000
Depreciation Expense	1,300
Insurance Expense	1,140
Interest Expense	220
Interest Payable			200
Prepaid Insurance	2,000
Salaries Expense	12,600
Salaries Payable			1,000
Service Revenue			39,450
Supplies	800
Supplies Expense	1,560
Repairs Expense	810
Utilities Expense	1,040
	$64,170		$64,170

Prepare closing entries for Wu Delivery Services. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)