Based on the following adjusted trial balance, prepare the closing entries for Tadpole Plumbing on December 31, 2017. Tadpole Plumbing Adjusted Trial Balance December 31, 2017 Debit Credit $12,000 20,500 4,600 4, 800 80,500 Cash Accounts receivable Office supplies Prepaid insurance Equipment Accum. amort-equipment Accounts payable Unearned service revenue $43,300 15,500 6,800 3,300 80,200 Salary payable Mike Tudhope, Capital Mike Tudhope, withdrawals Service revenue 20,600 77,500 33,900 15,400 9,900 1,700 Salary expense Advertising expense Utilities expense Miscellaneous expense Supplies expense Insurance expense Amort. expense-equipment Total 4,900 5,400 12.400 $226,600 $226.600