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 $ 20,800 8,300 1,400 18,800 17,300 60,800 19, 200 $146,600 Credit $ 11,800 $ 430 70,800 44,770 18,800 146,600

Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31,2023 : Required: Prepare the closing entries