$\backslash$table$[[\backslash$table$[[$CULLUMBER CON$],[$Worksheet $($par$],[$For the Month Ended A$]],\backslash$table$[[$ANY$],[$ali$)30,2022]],],[$Adjusted Trial Balance$],[$Dr$.,$Cr$.],[$Cash$,10,700,],[$Accounts Receivable,$7,000,],[$Prepaid Rent,$2,100,],[$Equipment$,23,200,],[$Accumulated Depreciation$-$Equip.,,$4,500],[$Notes Payable,,$5,800],[$Accounts Payable,,$4,900],[$Owner$\text{'}$s Capital,,$28,440],[$Owner$\text{'}$s Drawings,$3,900,],[$Service Revenue,,$15,300],[$Salaries and Wages Expense,$10,700,],[$Rent Expense,$700,],[$Depreciation Expense,$640,],[$Interest Expense,$60,],[$Interest Payable,,$60],[$Totals$,59,000,59,000]]$

$($a$).$

$($b$)$

Post the closing entries. $($Post entries in the order of Journal entries posted in the previous part of the question.$)$

$\backslash$table$[[$Income Summary$],[v,$