closing entries -

Stewys Garden Maintenance Services had the following accounts and account balances in the adjusted trial balance columns of its worksheet for the year ended 30 June 2021.

Stewy Sains, Capital	$ 65 300	Service Fee Revenue	$ 154 700
Rent Expense	19 800	Stewy Sains, Drawing	32 600
Advertising Expense	6 200	Interest Revenue	6 290
Depreciation Expense	13 850	Salaries Expenses	84 500
Sundry Expense	5 730

Required

1. Record the required closing entries for Stewys Garden Maintenance Services. Correct journal formatting is required.