The company that you work had the following trial balance and closing entries. Trial Balance Dec. 31st AccountsDRCR Cash21825 Supplies1550 Accounts Receivable13000 Prepaid Insurance4800 Equipment43000 Accumulated Depreciation- Equipment1600 Accounts Payable15000 Owner's Capital35000 Owner's Withdrawals2200 Service Revenue68325 Advertising Expense1850 Interest Expense300 Salaries Expense28000 Utilities Expense1200 Insurance Expense600 Depreciation Expense- Equipment1600 Totals119925119925 Page 28 DateDescriptionPRDRCR Closing Entries 31-DecService Revenue 68325 Income Summary 68325 31-DecIncome Summary 33550 Advertising Expense 1850 Interest Expense 300 Salaries Expense 28000 Utilities Expense 1200 Insurance Expense 600 Depreciation Expense- Equipment 1600 31-DecOwner's Capital 34775 Income Summary 34775 31-DecOwner's Capital 2200 Owner's Withdrawals 2200 Complete the post-closing trial balance. Check your work! If done correctly, your Trial Balance should have an end total of $11,925.