View Policies Current Attempt in Progress The adjusted trial balance shown below is for Blue Spruce Company at the end of its fiscal year: BLUE SPRUCE COMPANY Trial Balance March 31, 2022 Debit Credit Cash $ 16,254 Accounts Receivable 11,844 Supplies 882 3,150 Prepaid Insurance Equipment 20,160 Accumulated Depreciation-Equipment $ 6,048 7,308 Accounts Payable Salaries and Wages Payable Unearned Rent Revenue 1,386 756 Common Stock 18.900 Retained Earnings 7,056 Dividends 7,308 1,386 756 18,900 7,056 7.308 43,596 Salaries and Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense 18,144 22,806 2,268 15,120 1.890 1,512 $ 103,194 $ 103,194 Prepare the closing entries for the temporary accounts at March 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry for the account titles and enter O for the amounts.) Debit Credit No. Account Titles and Explarution 43596 1 Service Revenue $ 103,194 $ 103,194 Prepare the closing entries for the temporary accounts at March 31. (Credit account titles are automatically Indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry for the account titles and enter o for the amounts.) Debit Credit No. Account Titles and Explanation 43596 1 Service Revenue 18144 Rent Revenue Income Summary (To close revenue accounts.) 2 Income Summary Depreciation Expense Salaries and Wages Expense Utilities Expensel (To close expense accounts.) 3. (To close net income/(loss)) (To close dividends account.)