CES Problem 4-03A a-d (Part Level Submission) (Video) The completed financial statement columns of the worksheet for Blossom Company are shown as follows: Blossom Company Worksheet For the Year Ended December 31, 2020 Income Statement Balance Sheet Part Account No. Account Titles Dr. Cr. Dr. Cr. 101 112 130 8,800 10,600 3,000 23,800 udy 157 158 201 212 Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable Owner's Capital Owner's Drawings Service Revenue Maintenance and Repairs Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense Totals 4,500 9,200 2,500 19,700 301 306 11,100 400 59,900 622 711 722 726 1,800 3,200 2,000 29,900 732 1,600 59,900 57,300 Net Income 38,500 21,400 59,900 35,900 21,400 57,300 59,900 57,300 (a1) Your answer is correct ES (c) Post the closing entries and balance the accounts. (Post entries in the order of journal entries presented in the prev Owner's Capital No. 301 Owner's Drawings No. 306 dy Income Summary No. 350 Service Revenue No. 400 Maintenance and Repairs Expense No. 622 Depreciation Expense No. 711 Insurance Expense No. 722 Salaries and Wages Expense No. 726 Utilities Expense No. 732 Q O