Debit Cash Accounts Receivable $0.900 Unexpired Insurance 5,100 Office Equipment. 1.800 20.000 Accum. Deprec: Office Equip Uneamed Consulting Fees. 3.500 4.000 Capital Stock 14.000 Retained Earnings. (1/1/19). Dividends 5,500 1.500 Consulting Fees Earned. 23.000 Salaries Expense. 7.000 Utilities Expense. 800 Income Tax Expense 1.900 Rent Expense 3.000 Depreciation Expense. 2.000 $50.000 $50.000 Prepare the closing entries for All-Around Consulting. You may skip the explanations. All-Around Consulting General Journal 2019 Dec. 31 31 31 31