Close dividend, revenue, and expense accounts (37, 38, 39)

\begin{tabular}{|r|r|r|l|l|l|l|} \hline 30 & Jun 30 & 5100 & Insurance Expense & expired insurance & 263.00 & \multicolumn{2}{|c|}{} \\ \hline 30 & Jun 30 & 1130 & Prepaid Insurance & expired insurance & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 31 & Jun 30 & 2202 & Notes Payable & unbilled revenues & 9,250.00 & \\ \hline 31 & Jun 30 & 3200 & Retained Earnings & unbilled revenues & 9,250.00 \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|r|r|} \hline 32 & Jun 30 & 5110 & Depreciation Expense & depreciation expenses for the month & 3,942.79 & \\ \hline 32 & Jun 30 & 1412 & Accum. Depr.-Building & depreciation expenses for the month & 256.61 \\ \hline 32 & Jun 30 & 1312 & Accum. Depr.-Computer & depreciation expenses for the month & & 3,635.33 \\ \hline 32 & Jun 30 & 1212 & Accum. Depr.-Office Equi depreciation expenses for the month & 50.85 \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 33 & Jun 30 & 5020 & Salary Expense & salaries owed & 1,578.00 & \\ \hline 33 & Jun 30 & 2105 & Salaries Payable & salaries owed & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|l|l|l|l|} \hline 35 & Jun 30 & 5090 & Interest Expense & interest expense & 1,128.33 & \\ \hline 35 & Jun 30 & 2202 & Notes Payable & interest expense & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|l|l|l|l|l|l|l|l} \hline 36 & Jun 30 & 4100 & Computer \& Consulting R & Revenue & & \\ \hline & & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|l|l|l|l|l|l} \hline 39 & & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline \end{tabular}