Camino Visions Company reported the following adjusted trial balance as of March 31:

Acct #	Account Name	Debits	Credits
101	Cash	$ 29,500
106	Accounts receivable	22,000
124	Office supplies	2,000
128	Prepaid insurance	8,000
131	Prepaid rent	16,000
163	Office equipment	70,000
165	Accumulated depreciation		$ 14,000
201	Accounts payable		5,000
210	Salaries payable		7,000
220	Unearned revenue		17,000
307	Common stock		75,000
310	Retained earnings		11,000
319	Dividends	3,000
401	Services revenue		47,000
680	Salaries expense	19,000
685	Supplies expense	750
687	Rent expense	2,500
688	Insurance expense	1,200
690	Utilities expense	550
695	Depreciation expense	1,500
Totals		$ 176,000	$ 176,000

Using the Camino Visions Company adjusted trial balance from the previous question, prepare the appropriate closing entries as of March 31.

In each journal entry, the debit(s) should come first.

The preferred format of each journal entry should be as follows:

Account Name	Debit Amount	Credit Amount