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

Debit Credit

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.