Journalize and post closing entries and complete the closing process. (Credit account titles 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 O for the amounts. For accounts that have zero ending balance, the entry should be the balance date and zero for the amount) 5alaries and Wagn Expense Rent Expense Interest Expense (To close expense accounts) Mar. 31 Income Summary Retained Earnings (To close net income to retained earnings) Mar. 31 Retained Earnings Dividends (To close dividends to retoined earnings) \begin{tabular}{lr|lr} \hline Cash & 17,400 & 3/1 & \\ \hline 3/1 & 7,200 & 3/2 & 9,300 \\ 3/1 & 1,860 & 3/3 & 1,800 \\ 3/21 & & 3/18 & 2,700 \\ & & 3/20 & 580 \\ & & 3/31 & 2,030 \\ \hline 3/31Bal & 8,600 & & 410 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline Accounts Receivable & & \\ \hline 3/14 & 4,290 & 3/21 \\ \hline 3/28 & 4,870 & \\ \hline 3/31 & 230 & \\ \hline 3/31 Bal. & 7,530 & \end{tabular} \begin{tabular}{|l|r|r|} \hline \multicolumn{2}{|l|}{ Prepaid Rent } \\ \hline 3/2 & 1,800 & 3/31 \\ \hline 3/31 Bal. & 1,200 & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline Prepaid Insurance & \multicolumn{2}{|c|}{} \\ \hline 3/3 & 2,700 & 3/31 \\ \hline 3/31Bal. & 2,250 & \\ \hline \end{tabular} Equipment \begin{tabular}{lr|r} \hline 3/1 & 9,300 \\ \hline 3/31 Bal. & 9,300 & \end{tabular} \begin{tabular}{l|lr|} \hline Accumulated Depreciation-Equipment \\ \begin{tabular}{l|ll} & & \\ \hline & 3/31 & 290 \\ \hline & 3/31 Bal. & 290 \end{tabular} \end{tabular} \begin{tabular}{|l|l|l|} \hline Notes Payable & \multicolumn{2}{|l|}{} \\ \hline & 3/1 & 7.200 \\ \hline & 3/31 Bal. & 7.200 \\ \hline \end{tabular} Salaries and Wages Payable \begin{tabular}{l|l|l|} \hline & 3/31 & 1.250 \\ \hline & 3/31BaL & 1.250 \end{tabular} \begin{tabular}{l|l|l} Interest Payable \\ \hline & 3/31 & 36 \\ \hline & 3/31BaL & 36 \end{tabular} \begin{tabular}{|l|l|l|} \hline Common Stock & & \\ \hline & 3/1 & 17/400 \\ \hline & 3/31Bal & 17,400 \end{tabular} Retained Earnings Dividends 3/31 1,040 Income Summary Service Revenue 3/14 3/28 3/31 4,290 4,870 230 Maintenance and Repairs Expense 3/31 410 Depreciation Expense 3/31 290 Insurance Expense 3/31 450 Rent Expense Interest Expense 3/31