Below are the adjusted accounts of Sterling Company for the month ended May 31, 20x5. Prepare Sterlings closing entries (omit explanations). 3 points each. Accounts Payable $ 6,000 Office Equipment $75,000 Accounts Receivable 24,000 Prepaid Rent 11,000 Accumulated Depreciation- Salaries Expense 18,000 Office Equipment 30,000 Retained Earnings 60,000 Cash 12,000 Dividends 7,500 Commissions Revenue 54,000 Utilities Expense 1,000 Depreciation Expense- Office Equipment 1,500