Description Using the following adjusted trial balance, write the necessary closing entries: 11,000 21,500 5,000 55,000 35,000 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation - Equipment Accounts Payable Unearned Advertising Revenue Salaries and Wages Payable Common Stock Retained Earnings Dividends Advertising Revenue Salaries and Wages Expense Depreciation Expense Supplies Expense Rent Expense 5,000 5,600 1,300 10,000 4,800 5,000 61,500 11,300 7,000 3,400 4,000 123,200 123,200