Question 9 View Policies Current Attempt in Progress WU DELIVERY SERVICES Adjusted Trial Balance December 31, 2021 Debit Credit Accounts Payable $3,420 Accounts Receivable $2,400 Accumulated Depreciation - Equipment 17,856 Cash 13,900 D. Wu, Capital 7,900 D. Wu, Drawings 1,300 Equipment 37,200 Depreciation Expense 1,300 Insurance Expense 1,120 Interest Expense Interest Payable 120 Prepaid Insurance 1,700 Salaries Expense 11,600 Salaries Payable 1,400 Service Revenue 44,364 Supplies 770 Supplies Expense 1,680 Repairs Expense 930 Utilities Expense 1,000 $75,060 $75,060 160 Prepare closing entries for Wu Delivery Services. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Dec. 31 (To close revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close income summary) Dec. 31 (To close drawings account)