Jefferson Animal Rescue has the following year end trial balance.

Debits

Credits

Cash

42,350

Pledges Receivable

11,900

Estimated Uncollectible Pledges

3,800

Supplies

2,850

Land, Buildings, and Equipment

46,200

Accumulated Depreciation

25,300

Accounts Payable

3,950

Wages Payable

715

Bank Note Payable

25,000

Net Assets with Donor Restrictions

9,700

Net Assets without Donor Restrictions

14,000

Contribution Revenue with Donor Restrictions

3,600

Contribution Revenue without Donor Restrictions

91,200

Administration Expense

18,250

Fund Raising Expense

2,000

Program Expense-Animal Care

53,715

Reclassification from Net Assets with Donor Restrictions

7,000

Reclassification to Net Assets without Donor Restrictions

7,000

184,265

184,265

Required:Prepare the appropriate closing entries