Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2023: Debit Credit Accounts receivable $ 20,500 Accumulated depreciation, equipment $ 11,500 Cash 8,000 Depreciation expense, equipment 1,250 Equipment 18,500 Interest income 400 Rent expense 17,000 Salaries expense 60,500 Subscription revenues 70,500 Trish Norris, capital 43,750 Trish Norris, withdrawals 18,900 Unearned subscription revenue 18,500 Totals $ 144,650 $ 144,650 Required: Prepare the closing entries. Record to close revenues to the income summary. Note: Enter debits before credits. Record to close expense accounts to income summary. Note: Enter debits before credits. Record to close income summary to capital. Record to close withdrawals to capital