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 $ 20,000 $ 11,000 7,500 1,000 18,000 350 16,500 60,000 70,000 42,050 18,400 18,000 $141,400 $141,400 Required: Prepare the closing entries. View transaction list Journal entry worksheet < 1 2 3 A