-0- P4.1. The following balances, among others, appeared in the general ledger of Dent Hospital at the end of its fiscal year: Acct. No. 301 Hospital net assets $143,674 302 Revenue and expense summary 401 Routine services revenue 85,375 402 Ancillary services revenue 52,939 406 Other operating revenues 21,655 601 Salaries and wages expense 101,488 602 Supplies expense 22,475 603 Utilities expense 13,880 604 Insurance expense 4,203 605 Repairs expense 1,922 608 Interest expense 3,077 610 Other expenses 1,249 Required: Prepare, in good form, general journal entries to close the books of Dent Hospital for the year