Crane company shows the following balance in selected accounra of ita adjusted trial balance

Supplies $32,600$$

supplies expenses $5,200$$

Accounts receivable $12,800$$

Owners drawings $20,000$$

Owners capiral $75,000$$

Service revenue $109,000$$

Salaries and wages expenses $38,000$$

Utilities expenses $8,200$$

Rent expense $17,800$$

Prepare the closing entries at december $11$