Account	Debit	Credit
Cash	124,475
Accounts Receivable	100
Supplies	1,900
Prepaid Rent	33,000
Equipment	10,000
Inventory	65,500
Petty Cash	200
Accumulated Depreciation		1,000
Accounts Payable		4,300
Unearned Revenue		3,400
Notes Payable		30,000
Interest Payable		150
Common Stock		200,000
Dividends	4,500
Sales		35,500
Sales Return and Allowances	600
Sales Discount	400
Advertisement Expense	625
Cost of Goods Sold	10,600
Wages Expense	15,000
Rent Expense	3,000
Interest Expense	150
Utility Expense	1,200
Depreciation Expense	1,000
Supplies Expense	2,100
Total	274,350	274,350

What are the four closing entries for the adjusted trial balance above?