he financial year-end information below to create the Financial Statements and Closing Entries. NATIONAL'S Account Balances 31 Dec 2015 Cash Account receivable Balances$ Dr. Cr Accumulated depreciation Land Accounts payable Salaries payable Unearned revenue Capital Withdrawals Service revenue Salaries expense Rent expense Depreciation expense $17,300 15,200 600 31,900 $5,700 39,000 2.300 3,000 2,200 93,000 10,000 47,100 27,000 8,300 4,000 Total Income Statement Changes in Owner's Equity Owners' Equity $ Net Income S: Balance Sheet Assets Liabilities Owner's Equity Total Assets :. Total Liabilities &Owner's Equity $ Dr Cr. Closing Entries