Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2023. 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 Required: Prepare the closing entries. Debit $ 20,200 7,700 1,100 18, 200 16,700 60, 200 18,600 $142,700 Credit $ 11,200 370 70, 200 42,730 18.200 $142, 700 11