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

Acct #	Account Name	Debits	Credits
101	Cash	$ 25,250
106	Accounts receivable	11,000
124	Office supplies	2,000
128	Prepaid insurance	4,000
131	Prepaid rent	12,000
163	Office equipment	50,000
165	Accumulated depreciation		$ 10,000
201	Accounts payable		5,000
210	Salaries payable		2,500
220	Unearned revenue		14,000
307	Common stock		50,000
310	Retained earnings		7,500
319	Dividends	1,000
401	Services revenue		34,000
680	Salaries expense	10,000
685	Supplies expense	4,000
687	Rent expense	1,000
688	Insurance expense	1,250
690	Utilities expense	500
695	Depreciation expense	1,000
Totals		$ 123,000	$ 123,000

Using the Camino Visions Company adjusted trial balance, 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