4. The information for Ashton Appliances for 2019 is given below. Prepare the closing entries. $26,400 Interest Payable 268,700 Interest Revenue 64,500 Inventory 18,000 11,000 186,000 950,400 Land 875,000 Accounts Payable Accounts Receivable Accumulated Depreciation (Building) Accumulated Depreciation (Equipment) Bonds Payable (due 2024) Building Cash Common Stock Cost of Goods Sold Depreciation Expense (Building) Depreciation Expense (Equipment) Dividends Equipment 1,000,000 Prepaid Insurance 197,300 Rent Expense 22,300 Rent Payable 600,000 Retained Earnings, 12/31/2018 895,200 Sales Revenue 21,500 Supplies 46,300 Supplies Expense 25,300 Utilities Expense 1,249,000 Wages Expense 22,910 Wages Payable 236,300 10,500 14,600 2,400 69,810 1,932,300 9,800 89,100 239,400 287,200 21,600 Income Taxes Expense Interest Expense