23) Paradise Travel's adjusted trial balance as of the end o its annual accounting period is shown below Paradise Travel Adjusted Trial Balance December 3 Dr Cr Cash $ 25,00 Accounts receivable 4,300 29,600 Office supplie Office e quipmen Accumulated depreciation Office equipmen r t Long-term notes payable 25,000 D. Chambers, Capital 30,260 D. Chambers, Withdrawa Engineering Fees 75,050 Salaries expense 32,800 Rent ex Depreciation expense-Office equip Advertising ex Office supplies ex Totals $135,260 $135,260 (a) Prepare the necessary closing entries. Date Description Post Ref NA Debit Credit