#5) 4 Marks Kelly Croft operates a small sole proprietorship (Kelly's Store). Their adjusted trial balance is shown below (Year Ended December 31, 2020): DR CR Accounts Payable Accounts Receivable $5,000 $7,000 Accumulated Depreciation - Equipment $22,000 Cash $6,000 Equipment $150,000 Interest Expense $1,500 Interest Income $1,000 Interest Receivable $200 Kelly Croft, Capital $110,000 Kelly Croft, Withdrawal $5,600 Lease Expense $5,800 Prepaid Expenses $1,500 Revenue $35,000 Depreciation Expense $2,000 Salaries Expense $13,000 Salaries Payable $1,000 Supplies $2,900 Supplies Expense $900 Unearned Revenue Utilities Expense $25,500 $3,100 TOTAL $199,500 $199,500 Using the above, prepare all closing journal entries for year-end. Question #6) 2 Marks Using the information from Q #5, prepare the Statement of Changes in Equity. Assume Kelly contributed no cash during the fiscal year