Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2023: Debit Credit Accounts receivable $ 21,700 Accumulated depreciation, equipment $ 12,700 Cash 9,200 Depreciation expense, equipment 1,850 Equipment 19,700 Interest income 520 Rent expense 18,200 Salaries expense 61,700 Subscription revenues 71,700 Trish Norris, capital 47,830 Trish Norris, withdrawals 20,100 Unearned subscription revenue 19,700 Totals $ 152,450 $ 152,450 Required: Prepare the closing entries