March 31, 2014, adjusted trial balance for Brenner Climbing Adventures has been alphabetized as follows:

Required
Journalize the closing entries.

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No. Account Debit Credit $ 2,600 168 Accumulated depreciation, equipment.... 300 Becky Brenner, capital ,000 34,700 31,200 9,600 6,500 1,100 101 Cash 606 Depreciation expense, equipment... . 1,875 120 10,000 633 Insurance expense... 19,000 7,500 64,515 126 Supplies 637 Supplies expense 270 1,800 2,300 9,100 2,150 Totals... $136,915 $136,915