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

1 Record to close revenues to the income summary. 2 Record to close expense accounts to income summary. 3 Record to close income summary to capital. 4 Record to close withdrawals to capital.	Debit				Credit
Accounts receivable	$	21,400
Accumulated depreciation, equipment					$	12,400
Cash		8,900
Depreciation expense, equipment		1,700
Equipment		19,400
Interest income						490
Rent expense		17,900
Salaries expense		61,400
Subscription revenues						71,400
Trish Norris, capital						46,810
Trish Norris, withdrawals		19,800
Unearned subscription revenue						19,400
Totals	$	150,500			$	150,500