Cody Company had the following adjusted trial balance. Cody Company Adjusted Trial Balance. For the Month Ended September 30, 2020 Account Titles Debit Credit Cash $12,528 Accounts Receivable 13,176 Supplies 1,620 Accounts Payable $4,664 Unearned Service Revenue 540 Owner's Capital 19,440 Owner's Drawings 1,857 Service Revenue 14,513 Salaries and Wages 5,117 Expense Supplies Expense 6,413 Salaries and Wages Payable 1,553 Total $40,710 $40,710 Instructions: Prepare the closing entring at