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Problem - The adjusted trial balance of Wu Delivery Services, prepared in alphabetical order follows.
WU DELIVERY SERVICES Adjusted Trial Balance December 31, 2017
Debit Credit
Accounts Payable $3,420
Accounts Receivable $2,400
Accumulated Depreciation - Equipment 12,240
Cash 14,200
D. Wu, Capital 7,800
D. Wu, Drawings 1,300
Equipment 25,500
Depreciation Expense 1,200
Insurance Expense 1,140
Interest Expense 210
Interest Payable 150
Prepaid Insurance 1,600
Salaries Expense 12,200
Salaries Payable 1,200
Service Revenue 39,330
Supplies 710
Supplies Expense 1,800
Repairs Expense 880
Utilities Expense 1,000
Total $64,140 $64,140
Required - Make closing entries for Wu Delivery Services.
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