Following is the adjusted trial balance, with accounts in alphabetical order, for TR 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 $ 20,100 7,600 1,050 18,100 16,600 60,100 18,500 $142,050 Credit $ 11,100 360 70,100 42,390 18, 100 $ 142,050

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