Journalize and post closing entries and complete the closing process. (Credit account titles are automatically indented when the amount is enteren ami M \begin{tabular}{l|r|lr} \hline Accounts Receivable & \multicolumn{2}{|c}{} \\ \hline 3/14 & 2,810 & 3/21 & 1,220 \\ \hline 3/28 & 3,190 & \\ 3/31 & 150 & \\ \hline 3/31 Bal. & 4,930 & \end{tabular} \begin{tabular}{lr|r|r} Prepaid Rent \\ \hline 3/2 & 1,200 & 3/31 & 400 \\ \hline 3/31Bal & 800 & & \\ \hline \end{tabular} Prepaid Insurance \begin{tabular}{lr|ll} \hline 3/3 & 1,800 & 3/31 \\ \hline 3/31Bal & 1,500 & \end{tabular} \begin{tabular}{ll|l} 3/3 & 1,800 & 3/31 \\ \hline 3/31Bal & 1,500 & \end{tabular} Accumulated Depreciation-Equipment Notes Payable \begin{tabular}{l|lr} \hline & 3/1 & 4,800 \\ \hline & 3/31Bal. & 4,800 \end{tabular} \begin{tabular}{ll|ll|} \hline Accounts Payable & \multicolumn{3}{l|}{} \\ \hline 3/18 & 380 & 3/6 & 1,520 \\ \hline & & 3/31BaL & 1,140 \end{tabular} Salaries and Wages Payable \begin{tabular}{l|lr} \hline & 3/31 & 820 \\ \hline & 3/31Bal & 820 \\ \hline Interest Payable & & \\ \hline & & \\ \hline & 3/31 & 24 \\ \hline & 3/31Bal. & 24 \end{tabular} Common Stock \begin{tabular}{l|ll} \hline & 3/1 & 11,400 \\ \hline 1+3/31Bal & 11,400 \end{tabular} Common Stock \begin{tabular}{l|lr} \hline & 3/1 & 11,400 \\ \hline & 3/31Bal1 & 11,400 \end{tabular} Retained Earnings Dividends Income Summary Service Revenue Maintenance and Repairs Expense Supplies Expense \begin{tabular}{lr|r|} \hline 3/31 & 1,310 & \\ \hline 3/31 Bal. v & & \\ \hline \end{tabular} Depreciation Expense \begin{tabular}{ll|l} 3/31 & 190 & \\ \hline & & \\ \hline 3/31 Bal. v & 190 & \\ \hline \end{tabular} Insurance Expense 3/31 Salaries and Wages Expense Insurance Expense \begin{tabular}{|l|l|l|} \hline 3/31 & 300 & \\ \hline 3/31 Bal. v & & \\ \hline \end{tabular} Salaries and Wages Expense Rent Expense \begin{tabular}{|l|l|l|} \hline 3/31 & 400 & \\ \hline 3/31 Bal. v & 400 & \\ \hline \end{tabular} Interest Expense' 3/31 24 24