825 Grace lones, Drawing Closing Entries (12 points) - After all adjustments have been made, but before the accounts have been closed, the following balances were taken from the ledger of Conch Delights Aos Payable 6.900 Rent Expense 8,175 As Receivable 16,125 Salary Expense 10,348 Acarlated Depreciation 18,331 Salaries Payable 2,038 4,288 Service Revenue 46,500 Depreciation Expense 3,375 Supplies 375 Equipment 41,250 Supplies Expense 625 Insurance Expense 628 Sam Farrington, Capital 24,988 Prepad Insurance 1,569 Sam Farrington, Drawing 12,000 Accounts Payable 6,900 Rent Expense 8,175 Accounts Receivable 16,125 Salary Expense 10,348 Accumulated Depreciation 18,331 Salaries Payable 2,038 Cash 4,288 Service Revenue 46,500 Depreciation Expense 3,375 Supplies 375 Equipment 41,250 Supplies Expense 625 628 Sam Farrington, Capital 24,988 Prepaid Insurance 1,569 Sam Farrington, Drawing 12,000 Required: Prepare the appropriate closing entries for Conch Delights Insurance Ezpense