After all adjustments have been made, but before the accounts have been closed, the following balances were taken from the ledger of PetCo:

Accounts Payable $15,000 Rent Expense

Accounts Receivable 31,750 Salary Expense

Accumulated Depreciation 36663 Salaries Payable

Cash 8575 Salaries Revenue

Depreciation Expense 6750 Supplies

Equipment 82500 Supplies Expense

Insurance Expense 180 Common Stock

Prepaid Insurance 3318 Dividends

Journalize the entries to close the appropriate accounts