16 points roht or U 7. After all adjustments have been made, but before the accounts have b following balances were taken from the ledger: Accounts payable Accounts receivable S 21,400 66,000 150 151,000 2,500 3,500 40,000 Rent expense 54,500 Salary expense Accumulated depreciation 83,325 Salaries payable Cash Depreciation expense Equipment Insurance expense Prepaid insurance 7,150 Service revenue 23,500 Supplies 155,000 Supplies expense 8,600 Pat Smythe, capital 100,950 5,275 Pat Smythe, drawing 28,000 Journalize with comments the entries to close the appropriate accounts