Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2020: Credit Debit $ 21,900 $ 12,989 9,480 1,950 19,900 540 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 18,480 61,900 71,980 48,510 20, 30e 19,980 $ 153,758 $153,750 Required: Prepare the closing entries. Journal entry worksheet