Diane's Dance Studio Adjusted Trial Balance October 31, 20xx Debit Credit Cash Accounts Receivable Prepaid Insurance Dance Supplies Dance Equipment Accumulated Depreciation, Dance Equipment Accounts Payable D. Desmond, Capital D. Desmond, Withdrawals Dance Fees Earned Salaries Expense Telephone Expense Advertising Expense 50,000 11,000 1,200 1,500 14,000 8,000 14,000 46,200 200 23,800 13,000 400 700 92,000 92,000 Totals below. Prepare closing entries in general journal Debit Credit Account Date IO 00 13/4 100 200 0.31 120 200