The adjusted trial balance for Salon Marketing Co. follows. Complete the four right-most columns of the table by first entering information for the four closing entries (keyed 1 through 4) and second by completing the post-closing trial balance.

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Adjusted Trial Balance Closing Entry Post-Closing Information No. Account Title Trial Balance Cr. Dr r. 106 Accounts receivable 25,000 42,000 154 Accumulated depreciationEquipment $17,500 201 Accounts payable... 209 233 Unearned fees . 30 E Salon, Capital 302 E. Salon, Withdrawals 401 Marketing fees earned 61 l Depreciation expense-Equipment···.. 5,000 4,200 3,600 68,500 Salaries payable 15,400 80,000 12,000 640 Rent expense 677 Miscellaneous expenses 901 Income summary .. .. 13,000 8,700 Totals ....$188,800 $188,800