Problem 4-2A (Part Level Submission) The adjusted trial balance columns of the worksheet for Alshwer Company are as follows. ALSHWER COMPANY Worksheet For the Year Ended December 31, 2017 Adjusted Trial Balance Account No. 101 112 126 130 157 158 200 201 212 230 311 320 332 400 610 631 Account Titles Dr. Cr. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Salaries and Wages Payable Interest Payable Common Stock Retained Earnings Dividends Service Revenue Advertising Expense Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Interest Expense 5,400 11,000 1,400 1,800 26,500 5,500 13,200 6,200 2,100 700 10,400 4,900 6,400 59,000 8,200 3,900 5,500 3,700 27,500 700 102,000 722 726 905 Totals 102,000 Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 To close revenue account.) Dec. 31 (To close expense accounts.) Dec. 31 (To close net income / (loss).) Dec. 31