KE: BIOU k13. After all adjustments have been made, but before the accounts have been closed, the following balances were taken from the ledger of Ramona's Designs s 27,600 Rent Expense S 32,700 Accounts Payable Accounts Receivable Accumulated Depreciation Cash Depreciation Expense Equipment Insurance Expense Miscellaneous Expense Prepaid Insurance 64,500 Salary Expense 73,325 Salaries Payable 17,150 Service Revenue 11,500 Supplies 165,000 Supplies Expense 41390 1,150 186,000 2,510 Capital Stock 2,000 Retained Earnings 6,275 Dividends 1,500 2,500 24,000 77950 48,000 Journalize the entries to close the appropriate accounts