Giles 23. The adjusted trial balance of Carson's Intermet Services, Inc. follows: CARSON'S INTERNET SERVICES, Inc. Adjusted Trial Balance December 31 ash Supplies Prepaid insurance 1,170 20,600 Accumulated depreciation Accounts payable Common stock Retained earnings $5.400 325 1,000 12.925 vidends Services revenue Salaries expense Depreciation expense Rent expense Supplies expense Utilities expense Insurance expense 21,720 6.9 2,000 1,200 950 Totals (a) Prepare the four closing entries necessary. (10 points)