(5 points) The adjusted trial balance of the TamerCompany follows: Tamer Company Adjusted Trial Balance December 31 Cash.. Debit Supplies... Credit 8,000 Accounts receivable. 1,000 Prepaid insurance 400 1,000 Equipment..... Accumulated depreciation-Equipment. Salaries payable 18,000 3,600 Accounts payable.. 100 Mortgage loan..... 200 Unearned service revenue 1,700 Tamer, Capital 1,200 Tamer, Withdrawals.... 11,400 Service revenue 4,000 Salaries expense 27,500 Depreciation expense 10,000 Insurance expense 1,800 Totals. 1,500 Required: 45,700 45,700 1- Prepare closing entries