5. Refer to the information below to see how Lipsky Insurance Agency reported their finances as of September 30th. Journalize Lipsky's closing entries as needed for these documents. Amount Description Sales and marketing expense Other assets Depreciation expense Long-term liabilities Cash Service revenue Accounts payable Accounts receivable $1,600 $500 $700 $400 $1,000 $4,200 $300 $1,200 Journalize Lipsky's closing entries: Enter answer here