EXTRA CREDIT: use the following adjusted trial balance to record the closing entries for the company DR CR 20800 1,800 2000 500 3000 1000 2400 1900 800 1300 Cash land office equipment A/D-Equipment A/R supplies prepaid insurance a/p wages payable unearned rent drawing capital fees earned rent revenue depreciation expense utilites expense supplies expense wages expense rent expense insurance expense misc expense Total 4000 25000 17000 300 500 1000 2000 5000 1600 1200 500 46800 46800