Following is the adjusted trial balance, with accounts in alphabetical order, for Required: Prepare the closing entries

Following iS the adjusted trial balance, With accounts in alphabetical order, for - 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 $ 20,1 7,6 18, 16, 6, l 18, 500 $142, $ 11,1 36 70, 42,390 18,1 $ 142, 050 Totals Required: Prepare the closing entries.