2. Following are selected accounts and their balances for a company after the adjustments as at May 31, the end of its fiscal year. (All accounts have normal balances.) Dividends Fees earned Salaries expense Insurance expense Utilities expense Supplies expense Supplies payable Salaries payable Depreciation expense $ 6,000 20,000 7,000 350 75 500 400 300 425 Prepare all the necessary closing entries for this company