4. Presented below is an adjusted trial balance for Shawn Company, at December 31, 2013. Cash $5,700 Accounts payable $10,000 Accounts receivable 33,000 Notes payable 9.000 Prepaid insurance 15,000 Accumulated depreciation Equipment 35.000 Equipment 14,000 Depreciation expense 6,000 Unearned service revenue 16,000 Dividends 1,500 Common Stock 10,000 Advertising expense 1,400 Retained earnings 14,000 Rent expense 800 Service revenue 50,000 Salaries and wages expense 22,000 Insurance expense 2.600 $123,000 $123,000 Instructions (a) Prepare closing entries for December 31, 2013