Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2020: Accounts receivable Accumulated depreciation, equipment. Cash Depreciation expense, equipment Equipment Interest income Rent expense Salaries expense Subscription revenues Trish Norris, capital Trish Norris, withdrawals Unearned subscription revenue Totals Debit Credit $ 20,200 $ 11,200 7,700 1,100 18,200 370 16,700 60,200 70,200 42,730 18,600 18,200 $142,700 $142,700 Required: Prepare the closing entries. View transaction list