i Data Table X nd Elias Real Estate Appraisal Adjusted Trial Balance June 30, 2024 bel or ente Balance Account Title Debit Credit Cash GA 4,500 Accounts Receivable 5,100 2,600 1,800 13,500 81,000 $ 25,500 Office Supplies Prepaid Insurance Land Building Accumulated Depreciation-Building Accounts Payable Interest Payable Salaries Payable Unearned Revenue Notes Payable (long-term) Elias, Capital 18.800 8,600 2,700 5,200 44,000 38,000 then a Print Done 24, i Data Table x Land 13,500 -end 81,000 bel or e $ 25,500 18,800 8,600 Building Accumulated Depreciation-Building Accounts Payable Interest Payable Salaries Payable Unearned Reveque Notes Payable (long-term) Elias, Capital Elias, Withdrawals 2,700 5,200 44,000 38,000 26,600 Service Revenue 49,200 4,600 32,600 Insurance Expense Salaries Expense Supplies Expense Interest Expense Utilities Expense 800 8,600 2,200 8,100 Depreciation Expense-Building 192,000 $ 192,000 Total then Print Done Requirement 4. Journalize the closing entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table) Start by closing revenues. Date Accounts and Explanation Debit Credit Jun 30 Clos. (1)