Cr. Problem 4-03A a-d (Part Level Submission) (Video) The completed financial statement columns of the worksheet for Carla Vista Company are shown as follows: Carla Vista Company Worksheet For the Year Ended December 31, 2020 Income Balance Sheet Statement Account No. Account Titles Dr. Dr. 101 Cash 8,800 112 Accounts Receivable 10,600 130 Prepaid Insurance 3,000 157 Equipment 24,300 158 Accumulated Depreciation-Equip. 4,700 . 201 Accounts Payable 9,000 212 Salaries and Wages Payable 2,300 301 Owner's Capital 19,900 306 Owner's Drawings 11,000 400 Service Revenue 59,700 622 Maintenance and Repairs Expense 1,400 711 Depreciation Expense 3,000 722 Insurance Expense 1,800 726 Salaries and Wages Expense 30,300 732 Utilities Expense 1,400 Totals 37,900 59,700 57,700 35,900 Net Income 21,800 21,800 59,700 59,700 57,700 57,700 (c) Post the closing entries and balance the accounts. (Post entries in the order of journal entries presented in the previous part.) Owner's Capital No. 301 Owner's Drawings No. 306 Income Summary No. 350 V I V Service Revenue No. 400 Maintenance and Repairs Expense No. 622 Depreciation Expense No. 711 Insurance Expense No. 722 Salaries and Wages Expense Salaries and Wages Expense No. 726 Utilities Expense No. 732 >