4) Based on the following adjusted trial balance, prepare the closing entries for Dave Scott and Associates (a proprietorship) on December 31, 2013. Dave Scott and Associates Adjusted Trial Balance December 31, 2013 Credit Debit $13,600 2,000 700 1,200 15,600 Cash Accounts receivable Office supplies Prepaid insurance Equipment Accum amort.-equipment Accounts payable Salary payable Unearned service revenue Dave Scott, Capital Dave Scott, Withdrawals Service revenue Advertising expense Amort expense-equipment Supplies expense Insurance expense Utilities expense Total $3,900 6.800 1,100 800 22,900 4.900 9.250 1,400 1,300 500 650 2.900 $14.750 $14.750