3-4B - Closing Entries Below is ABC Consulting Inc.'s adjusted trial balance on its fiscal year end: December 31, 2024. Adjusted TB DR CR Cash $3,000 Accounts receivable 500 Supplies 1,000 Prepaid insurance 200 Buildings 125,000 Accumulated depreciation - buildings $32,000 Accounts payable 100 Wages payable 300 Interest payable 600 Unearned consulting revenue 1,200 Mortgage payable 65,000 Common shares 200 Retained earnings 14,200 Dividends 1,200 Consulting revenue 85,000 Wages expense 50,000 Interest expense 3,500 Depreciation expense 4,000 Maintenance expense 1,000 Insurance expense 1,400 Rent expense 2,800 Income tax expense 5,000 Total $198.600 S198,600 Required: Based on the adjusted trial balance above, prepare the necessary closing entry/entries