Debit Credit Accumulated depreciation, equipment Consulting revenue earned 110 12,000 Cost of goods sold Depreciation expense, equipment 30,000 110 Question 3: Closing Entries (12 marks) Jessa Jewels Corp. has the following adjusted trial balance for December 31, 2021. Required Record the closing entries for Jesse Jewels using the general journal provided below Responses should only be recorded in the cells that are blue. Date 12/31/2021 Account Titles Debit Dividends 17,700 Equipment 80,600 Income taxes expense 1,100 Income taxes payable 1,100 Interest earned Interest expense Retained earnings 9,400 12/31/2021 11,600 36,000 Salaries expense 8,400 Salaries payable 10,900 Sales 34,500 Common Shares 45,500 Total 149,510 149.510 12/31/2021 Credit