Interest payable 1,170 Rent payable 1,160 Income tax payable 1,480 Unearned revenue 700 Bank loan payable, due 2021 24,100 Common shares 5,000 Retained earnings 5,220 Dividends declared 420 Service revenue 55,925 Salaries expense 18,710 Rent expense 18,850 Depreciation expense 2,245 Supplies expense 1,590 Interest expense 1,410 Insurance expense 1,060 Income tax expense 2,040 Total $105,460 $105,460 Prepare the closing entries at March 31. (Credit account tittles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)