Arnez Company's annual accounting period ends on December 31. The Adjusted trial balance of Arnez Company follows. Arnez Company Adjusted Trial Balance December 31 Account Title Debit Credit Cash $ 5,600 Prepaid insurance 560 Notes receivable (due in 5 years) 4,600 Buildings 21,200 Accumulated depreciationBuildings $ 12,600 Accounts payable 3,100 Notes payable (due in 3 years) 3,600 L. Sierra, Capital 11,700 L. Sierra, Withdrawals 1,120 Consulting revenue 10,100 Wages expense 4,100 Depreciation expenseBuildings 2,240 Insurance expense 1,680 Totals $ 41,100 $ 41,100 Record Arnez Company's journal entries to close temporary accounts at the end of the period, 12/31