25. (5 points) At March 31, account balances after adjustments for Blowing Rock Stage Theatre are as follows: Accounts Cash Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Share Capital-Ordinary Retained Earnings Dividends Ticket Revenue Service Revenue Advertising Expense Supplies Expense Depreciation Expense Miscellaneous Expense Rent Expense Salaries and Wages Expense Utilities Expense Account Balances (After Adjustment) $ 6,000 4,000 50,000 12,000 5,000 4,000 16,000 12,000 65,000 51,000 12,000 19,000 4,000 16,000 12,000 20,000 5,000 Instructions Prepare the closing journal entries for Blowing Rock Stage Theatre