CLOSING ENTRIES: The Adjusted Trial Balance for Congratulations Graduates Accounting Services is shown below. Select the appropriate information and journalize the CLOSING ENTRIES in good form for the Year ending December 31, 2021. The space for the Closing Entries is on the next page. (15 points)

Congratulations Graduates Accounting Services
Adjusted Trial Balance
December 31, 2021
Account Title	Balance
	Debit	Credit
Cash	$171,800
Office Supplies	5,200
Prepaid Insurance	12,000
Equipment	68,000
Accumulated Depreciation - Equipment		$4,000
Accounts Payable		3,500
Unearned Revenue		8,500
Notes Payable		25,000
Common Stock		50,000
Paid in Capital in Excess of Par - Common		10,000
Retained Earnings		65,800
Dividends	3,700
Service Revenue		283,000
Utilities Expense	47,900
Office Supplies Expense	22,200
Depreciation ExpenseEquipment	2,000
Shipping Expense	6,000
Rent Expense	36,000
Insurance Expense	12,000
Maintenance Expense	63,000
Total	$309,800	$309,800