Burgan Company had the following adjusted trial balance. Burgan COMPANY Adjusted Trial Balance, For the Month Ended September 30, 2020 Account Titles Cash Accounts Receivable Supplies Accounts Payable Unearned Service Revenue Share Capital-Ordinary. Retained Earnings Debits $3,200 Credits 3,900 500 $ 1,800 200 4,000 800 Service Revenue 5,100 Salaries and Wages Expense 1,800 Miscellaneous Expense 600 Supplies Expense 2,300 Salaries and Wages Payable 400 $12,300 $12,300 Required: Prepare closing entries at September 30, 2020.