3 Based on the following adjusted trial balance, prepare the closing entries 4 for Peter's Cafe on December 31, 2019 General Journal Account Titles Dr CT Date 2019 5 Credit Debit $11,765 3,600 1,900 15,600 y Cash 8 Credit Card Receivables Prepaid insurance 10 Equipment 11 Accumulated Depreciation Equipment 12 Accounts payable 13 Salary payable 14 Accrued accounts payablo 15 Pete, Capital 16 Pete. Withdrawals 17 Salos revenue 18 Advertising expense 19 Depreciation expense-equipment 20 Utilities expense 21 Total $3,900 6,800 1,500 300 22,900 5,200 8.790 2,550 1.375 2.800 $44,690 $44.690