11. The accountant for Sheldrake Consulting prepared the following "Adjusted" Trial Balance at December 31, 2011, after one year of operations: Debit Credit Cash $ 7,590 Accounts Receivable 5,910 Unexpired Insurance 2,550 Office Equipment 25,230 Accumulated Depreciation: Office Equipment $ 450 Unearned Consulting Fees 4,230 Capital Stock 21,030 Retained Earnings, January 1, 2011 3,390 Dividends 1,150 Consulting Fees Earned 28,150 Salaries Expense 8,850 Utilities Expense 2,130 Rent Expense 3,390 Depreciation Expense 450 $57,250 $57,250 Prepare closing entries for Sheldrake Consulting