Journalize the closing entries. (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 for the amounts. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation Mar 31 (To close revenue account) Mar. 31 (To close revenue account) Mar. 31 (To close expense accounts) Mar. 31 (To close net income to retained earnings) Mar. 31 (To close expense accounts) Mar. 31 (To close net income to retained earnings) Mar. 31 (To close dividends to retained earnings) Cash 3/1 3/1 3/21 15,000 3/1 6,200 3/2 1,500 3/3 3/18 3/20 3/31 3/31 7,890 Accounts Receivable 3,600 3/21 4,100 7,700 1,320 2,220 500 1,910 360 800 3/31 Bal. 3/14 1,500 3/28 > 3/31 200 3/31 Bal. 6400 Supplies 3/6 1,800 3/31 1500 2110 Supplies 1,800 3/31 3/6 1500 3/31 Bal. 300 Prepaid Rent 3/2 1,320 3/31 440 3/31 Bal. 880 Prepaid Insurance 3/3 2,220 3/31 370 3/31 Bal. 1850 3/1 3/31 Bal. Equipment 7.700 7.700 Accumulated Depreciation-Equipment 3/31 230 3/31 Bal. 230 Notes Payable 6.200 6,200 Notes Payable 3/1 3/31 Bal. Accounts Payable 500 3/6 3/31 Bal. Salaries and Wages Payable 3/18 1,800 1,300 3/31 1080 3/31 Bal. 1080 Interest Payable 3/31 31 3/31 Bal. 31 Common Stock 3/1 3/31 Bal. Dividends 15,000 15,000 3/31 3/31 Bal. 800 800 Codice Dolnu Service Revenue 3/14 3,600 3/28 4,100 3/31 200 3/31 Bal 7900 3/31 3/31 Bal. Maintenance and Repairs Expense 360 360 Supplies Expense 3/31 1500 3/31 Bal. 1500 Depreciation Expense 3/31 230 3/31 Bal. 230 Insurance Expense 3/31 370 ari di ZOU Insurance Expense 3/31 370 3/31 Bal. 370 Salaries and Wages Expense 3/20 1,910 3/31 1080 3/31 Bal. 2990 Rent Expense 3/31 440 3/31 Bal. 440 Interest Expense 3/31 31 3/31 Bal. 31