Journalize the closing entries using the worksheet as a basis. (If no entry is required, select "No entry" for the account titles and enter 0 for " bef [ S SE St SE \begin{tabular}{|c|c|c|c|c|} \hline For the Mon & mbleCompWorksheetEndedSept & ber 30,2025 & & \\ \hline & Trial & alance & Adjusted & al Balance \\ \hline & Debit & Credit & Debit & Credit \\ \hline Cash & $39,440 & & $39,440 & \\ \hline Supplies & 20,640 & & 4,013 & \\ \hline Prepaid Insurance & 31,900 & & 4,069 & \\ \hline Land & 87,080 & & 87,080 & \\ \hline Equipment & 127,080 & & 127,080 & \\ \hline Accumulated Depreciation-Equipment & & $38,240 & & $45,780 \\ \hline Accounts Payable & & 16,640 & & 16,640 \\ \hline Unearned Service Revenue & & 3,190 & & 652 \\ \hline Mortgage Payable & & 54,080 & & 54,080 \\ \hline Common Stock & & 116,780 & & 116,780 \\ \hline Retained Earnings, Sept. 1, 2025 & & 2,000 & & 2,000 \\ \hline Dividends & 14,000 & & 14,000 & \\ \hline Service Revenue & & 283,580 & & 286,118 \\ \hline Salaries and Wages Expense & 108,510 & & 108,510 & \\ \hline Maintenance and Repairs Expense & 32,540 & & 32,540 & \\ \hline Advertising Expense & 9,400 & & 9,400 & \\ \hline Utilities Expenses & 18,940 & & 18,940 & \\ \hline Property Tax Expense & 18,490 & & 18,910 & \\ \hline Interest Expense & 6,490 & & 13,040 & \\ \hline Totals & $514,510 & $514,510 & & \\ \hline Insurance Expense & & & 27,831 & \\ \hline Supplies Expense & & & 16,627 & \\ \hline Interest Payable & & & & 6,550 \\ \hline Depreciation Expense & & & 7,540 & \\ \hline Property Taxes Payable & & & & 420 \\ \hline Totals & & & $529,020 & $529,020 \\ \hline \end{tabular}