Following are selected accounts and their balances for a company after the adjustments as of May 31, the end of its fiscal year. (All accounts have normal balances.) J.Mark, Capital........... $30,000 J.Mark, Withdrawals.... $6,000 Fees earned.............. $20,000 Salaries expense......... $7,000 Insurance expense....... $350 Utilities expense......... $75 Supplies expense......... $500 Supplies.................... $400 Salaries payable........... $300 Depreciation expense.... $425 Prepare all the necessary closing entries for this company. SHOW ALL WORK!!!! Please Help