Crane Corporation reports the following adjusted account balances, shown in alphabetical order, at the end of its fiscal year, February 28, 2021 $ Accounts payable Accounts receivable Accumulated depreciation-equipment Cash Common shares Depreciation expense Dividends declared Equipment Fees earned Income tax expense 13,300 28,500 5,300 18,400 20.400 4,300 2.100 23.200 91.300 4.900 Income tax payable Insurance expense Prepaid insurance Rent expense Retained earnings Salaries expense Salaries payable Supplies Supplies expense Utilities expense 4,600 3,600 2,100 6,300 20,800 45,800 3.100 1,000 4,000 2.400 Prepare the closing journal entries. (List all debit entries before credit entries. Credit account titties are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the amounts.)