At March 31, account balances after adjustments for Ivanhoe Screen are as follows:

Prepare the closing journal entries for Ivanhoe Screen. (Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.)

Accounts. Account Balances (after adjustments)

Cash. $9,460

Supplies. 3,440

Equipment. 43,000

Accumulated DepreciationEquipment. 10,320

Accounts Payable. 4,300

Owners, Capital 17,200

Owners, Drawings 6,880

Ticket Revenue 50,740

Service Revenue 47,300

Advertising Expense. 16,168

Supplies Expense. 14,620

Depreciation Expense. 3,440

Rent Expense 22,360

Salaries and Wages Expense 20,640

Utilities Expense 4,472