From the adjusted trial balance for Fabricated Products Company, Inc. given below, prepare the necessary closing entries Fabricated Products Company, Inc. Adjusted Trial Balance December 31 DebitCredit Cash Accounts receivable Merchandise invento Office supplies Store equipment $19,400 25,000 26,000 1,900 84,000 cumulated depreciation-store equipment Office equipment $22,000 40,000 cumulated depreciation-office equipment Accounts payable Notes payable Common stock Retained earnings Dividends Sales Sales discounts Sales returns and allowances Cost of goods sold Sales salaries expense Depreciation expense-store equipment Depreciation expense-office equipment Office supplies expense nterest expense 15,000 12,000 40,000 1,000 109,700 28,000 245,000 6,000 16,500 145,000 32,500 11,000 7,500 1,300 otals $444,700 | $444,700