Following are accounts and year-end adjusted balances of as of December 31. Account Title Cash Accounts receivable Prepaid rent Building Accumulated depreciation-Building Owner, Capital Owner, Withdrawals Consulting revenue Depreciation expense-Building Wages expense Rent expense Advertising expense Utilities expense Totals Enter answers in the tabs below. Required 1 Required 2 Prepare the December 31 closing entries. Debit Credit $ 18,000 14,100 2,000 23,000 $ 6,500 45,922 6,000 46,100 2,000 26,876 3,089 1,936 1,521 $ 98,522 $ 98,522