130 Presented below is a partial list of accounts (in alphabetical order) for H Mart at 12/31/20 after adjusting entries have been recorded. All accounts have normal balances. Balance Accounts receivable Accumulated depreciation Bonds Payable Cash Common Stock Cost of Goods Sold Depreciation expense Dividends Dividends Payable Inventory Prepaid Insurance Expense Retained Earnings Service Revenues Short Term Investments Unearned Service Revenue Utilities Expenses 807,000 422,000 800,000 105,000 300,000 2,974,000 15,000 57,000 22,000 226,000 45,000 535,500 2,128,000 71,000 82,000 522,500 Prepare the necessary closing entries at 12/31 based on the accounts shown above. (10 points) (Please clearly label debit, credit, account names and amounts. For example, Dr. Acct Name 1 $XXX Cr. Acct Name 2 $XXX) 2 view