5. The adjusted trial balance shown below is for Rich Company at the end of its fiscal year: RICH COMPANY Trial Balance March 31, 2022 Debit Credit Cash Accounts Receivable $ 12,900 9,400 Supplies 700 Prepaid Insurance 2,500 Equipment 16,000 Accumulated Depreciation-Equipment $ 4,800 Accounts Payable 5,800 Salaries and Wages Payable 1,100 Unearned Rent Revenue 600 Common Stock.. 15,000 Retained Earnings Dividends 5,600 5,800 Service Revenue 34,600 Rent Revenue 14,400 Salaries and Wages Expense 18,100 Supplies Expense 1,800 Rent Expense 12,000 Insurance Expense 1,500 Depreciation Expense.... 1,200 $81,900 $81,900 Instructions: Prepare the closing entries for the temporary accounts at March 31.