40.Please prepare the closing journal entry for the following trial balance. Greenway Corporation Trial Balance December 31, 2017 $ 300 522 82 180 4,000 Cash Accounts Receivable Prepaid Insurance Supplies Equipment Accumulated Depreciation, Equipment Accounts Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Rent Expense $ 600 384 1,200 1,400 3,000 1,000 500 $6,584 $6,584