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 $ 18,000 8,300 2,000 23,000 6,000 2,000 26,410 3,035 1,903 1,495 $ 92,143 Credit $ 6,500 40,343 45,300 $ 92,143

Following are accounts and year-end adjusted balances of as of December 31 . Enter answers in the tabs below. Prepare the December 31 closing entries