3) Wilson Engraving just completed operations for the year ending December 31. 2018. Accounts from the adjusted trial balance dated December 31, 2018 are listed in alphabetical order below: Adjusted Trail Balance Account Title Debit Credit Accounts Payable $15,000 Accounts Receivable $16,000 Accumulated Depreciation - Equipment 32.000 Cash 25,000 Common Stock 36,000 Depreciation Expense - Equipment 10.000 Dividends 5,000 Equipment 65,000 4.000 3,000 10.000 4,000 1.000 10,000 6,000 Insurance Expense Interest Expense Notes Payable Office Supplies Office Supplies Expense Prepaid Insurance Retained Earnings December 31, 2017 Salaries Expense Salaries Payable Fees Earned Unearned Revenue Utilities Expense Totals 15,000 5,000 50,000 8.000 4.000 $162.000 $162.000 Prenare the closing entries. Omit explanations. (22 points)