Bonita Corporation reports the following adjusted account balances shown in alphabetical order, at the end of its fiscal year, February 28,2021 Accounts payable 12.700 Accounts receivable 28,300 Accumulated depreciation-equipment 5.200 Cash 17.400 Common shares 19.900 Income tax payable $ 4,400 Insurance expense 3.600 Prepaid insurance 2.600 Rent expense 5,700 Retained earnings 21.300 Salaries expense 46.600 Salaries payable 3,100 Supplies 1.100 Supplies expense 3.900 Depreciation expense 4,100 2.100 Dividends declared Equipment 23.700 Fees earned 90,600 Income tax expense 4.600 Utilities expense 2400 Date Account Titles and Explanation Debit Credit Feb. 28 (To close revenue account 28 To dos pense accounts 28 (To dove net income/loss 28 To close dividends