IL Given the following adjusted account balances in random order, prepare the closing entries for Daewoo Energy on 12/31/X9: Common Stock Service Revenue Unearned Revenue Salary Expense Accumulated Depreciation $35,000 Supplies Expense Interest Revenue $21,600 110,000 1,300 12,500 1,700 700 2,200 Interest Expense Accounts Receivable 14,000 Salary Payable Depreciation Expense 10,200 Rent Expense Dividends Supplies 800 5,900 40,000 1,400