5. Assume XYZ Hospital has $100,000 in revenues ($35,000 in Ancillary services revenue and $65,000 in Routine services revenue) and $18,000 in salaries and wages expense, $14,000 in supplies expense, and $16,000 in miscellaneous expense at the end of fiscal year in 2019. Make the three closing journal entry at the end of the year to close out the revenue and expense accounts. (15 points)