At December 31, account balances after adjustment for Norton Cinema are as follows: Accounts Account balances Cash $6,000 Supplies 4,000 Equipment 50,000 Accumulated depreciation equipment 12,000 Accounts payable 5,000 Owner capital 20,000 Owner drawings 12,000 Admission ticket revenue 60,000 Popcorn revenues 32,000 Candy revenues 19,000 Advertising expenses 12,000 Supplies expense 19,000 Depreciation expenses 4,000 Film rental expenses 16,000 Rent expenses 12,000 Salaries expenses 18,000 Utilities expenses 5,000 Required a) Prepare closing entries