Journalize the closing entries from the following adjusted trial balance for Wilson Corporation 101 Cash 106 Accounts receivable 128 Prepaid insurance 163 Office equipment 167 Computer equipment 201 Accounts payable 233 Unearned revenue 251 Mortgage payable 301 Share captital 305 Retained earnings 310 Dividends 401 Fees earned 623 Wages expense 645 Equipment rental expense 655 Advertising expense 684 Repairs expense Wilson Corporation Adjusted Trial Balance As at December 31, 2020 $ 36,450 18,600 13,750 51,875 155,625 $ 67,090 2,800 58,000 120,000 8,950 49, 100 7,960 1,100 1,750 930 Totals $ 296,990 S 296,990