3) The following is the adjusted trial balance for M & M Wholesale Co., prepare the closing entries. (5) Credit Debit $1,700 8,500 100 7,500 $2,000 Account Cash Accounts receivable Supplies Equipment Accumulated depreciation Accounts payable Salary payable Uneamed revenue Retained earnings Dividends Service revenue Salary expense Supplies expense Depreciation expense 1,200 SOO 600 3,400 2,300 40,000 24,000 2.300 1.600 $18,000 $48.000