Exercise 4-9 Closing entries LO.3 Following is the adjusted trial balance, with accounts in alphabetical order, for eSOFT as at September 30, 2014: Debit Credit S 14,500 10,500 Accumulated depreciation, office equipment Cash Consulting fees earned.. Depreciation expense, office equipment Office equipment Prepaid rent.... Sandra Sloley, capital.. Sandra Sloley, withdrawals.... $ 14,000 123,000 3,500 31,500 6,800 20,350 69,000 21,700 Rent expense ...51,750 Wages expense.13,500 Totals $190,050 $190,050 Required Prepare the closing entries