3-4B - Closing Entries Below is ABC Consulting Inc.'s adjusted trial balance on its fiscal year end: December 31, 2024. Cash Accounts receivable Supplies Prepaid insurance Buildings Accumulated depreciation - buildings Accounts payable Wages payable Interest payable Unearned consulting revenue Mortgage payable Common shares Retained earnings Dividends Consulting revenue Wages expense Interest expense Depreciation expense Maintenance expense Insurance expense Rent expense Income tax expense Total Adjusted TB DR CR $3,000 500 1,000 200 125,000 $32,000 100 300 600 1,200 65,000 200 14,200 1,200 85,000 50,000 3,500 4,000 1,000 1,400 2,800 5,000 $198,600 $198,600 Required: Based on the adjusted trial balance above, prepare the necessary closing entry/entries