27. From the following adjusted trial balance, journalize the necessary closing entries (in the yellow area), for September 30, 2020. (8 points) Adjusted Trial Balance Account Title Debit Credit Cash 97,200 Accounts Receivable 55,000 Prepaid Insurance 26,000 Supplies 15,000 Equipment 275,000 Accumulated Depreciation-Equipment 50,000 Accounts Payable 42,000 Wages Payable 36,200 Owner, Capital 243,000 Owner, Drawing 1,800 Service Revenue 318,800 Wages Expense 22,000 Rent Expense 33,000 Supplies Expense 44,000 Utilities Expense 55,000 Depreciation Expense-Equipment 66,000 Totals 690,000 690,000 Date Closing Entries Debit Credit