Exercise 4-7 Closing entries L02, 3 Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2020: Debit Credit $ 21,400 $ 12,400 8,900 1.700 19,400 490 Accounts receivable Accumulated depreciation, equipment Cash Depreciation expense, equipment Equipment Interest income Rent expense Salaries expense Subscription revenues Thish Norris, capital Trish Norris, withdrawals Unearned subscription revenue Totals 17.900 61,400 71,400 46,810 19,800 $150,500 19,400 $150,500 Required Prepare the closing entries