After all adjustments b been made, but before the accounts have been closed, the following balances were taken from the ledger of Ramona's Designs: Accounts payable exist27, 600 Rent Expense exist32, 700 Accounts Receivable 64, 500 Salary Expense 41, 390 Accumulated Depreciation 73, 325 Salaries Payable 8, 150 Cash 17, 150 Service Revenue 186,000 Depreciation Expense 13, 500 Supplies 1, 500 Equipment 165,000 Supplies Expense 2, 500 Insurance Expense 2, 510 Common Stock 79, 950 Prepaid Insurance 6, 275 Dividends 48,000 Retained Earnings 20,000 Journalize the entries to close the appropriate accounts. If an amount box does not require an entry, leave it blank