10F Prepare closing entries based on the following trial balance.

GENERAL LEDGER TRIAL BALANCE 30 SEPTEMBER 2022 DR CR

$ $

Cash (bank) 5 522 Equipment 660 Accumulated depreciation 132 Accounts payable 940 Share capital 1 450 Sales revenue 5 737 Interest revenue 20 Depreciation expense 132 Rent expense 420 Other expenses 850 Travel expense 695 Totals 8 279 8 279