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