Completion Statul Question 13 The following is the adjusted trial balance as of December 31, 2019 of Hunter Dental Lab Credit Debit $1,400 Accounts 1,000 Cash Accounts Receivable 900 Prepaid Insurance 620 Office Supplies 2,500 Land 10.000 Building $4,200 Accumulated Depreciation-Building 12,000 Equipment Accumulated Depreciation-Equipment 7,500 Accounts Payable 4,000 Salaries Payable 400 Uneamed Revenue Mortgage Payable Hunter, Capital Hunter Withdrawals 500 7,000 2,000 Senice Revenue 1,750 Salaries Expense Supplies Expense Depreciation Expense-Building and Equipment 23,500 9,600 Insurance Expense 1,630 4,300 1,850 TOL Date 008 21 54.200 Bulang 12.000 7.500 4.000 400 500 7.000 2,000 1,750 23.500 9.600 Conti Come Building and Ecvipnet 1.630 4.300 Expen 1,850 1620 Prepare the closing entries. Omt explanation $49.150 $49.150 Accounts Debit Credit Prepare the closing entries Onexation Date Accounts Debit Credit PATHF 8/95 ph Aval 10pt 13 Ix 86 x4098 2hrs 31 d $4200 12.00 7.500 4.000 mited Depreciation-Equiment 400 500 Pabl Revenue 7,000 2.000 Her Capta 1.750 Senice Revetu 23,500 Selles Expense 9.600 von Expense-Balding and Equipment 1,630 Sapples Expense 4.300 Expense des Expense 1.850 Total 1600 Prepare the closing entries. Omit explanation $49.150 $49 150 Accounts Debit