3) The following is the adjusted trial balance as of December 31, 2017 of Peri Brothers, Inc.: Accounts Cash Debit Credit $ 18,000 30,000 9,000 3,200 165,000 Accounts Receivable Prepaid Insurance Office Supplies Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Land Accounts Payable Salaries Payable $12,000 88,000 8,500 45,000 12.000 2,000 25,000 100,000 21,290 Unearned Service Revenue Mortgage Payable Common Stock 25,840 Dividends Service Revenue Salaries Expense Depreciation Expense-Building and Equipment Supplies Expense Insurance Expense Utilities Expense Total 325,000 63,000 6,250 15,000 14,500 23,000 $505,790 $505,790 Provide the closing entry for expenses