Given the following adjusted account balances (all normal), prepare the closing journal entries for Ezzy Holdings on December 31, 2018.

Cash 45,000 Prepaid rent 9,000 Garth Gaudette, Capital 85,000

Land 65,000 Service revenue 75,500 Unearned service revenue 24,000

Supplies 4,000 Interest expense 5,000 Amortization expense 15,000

Rent expense 12,500 Salary expense 46,000 Garth Gaudette, Withdrawals 20,000

Note payable 70,000 Interest payable 3,000 Acc. amortization, building 15,000

Supplies expense 8,000 Building 85,000 Accounts receivable 32,000

Accounts payable 33,000 Interest revenue 500