Listed below are the accounts taken from the Dec 31, 2021 adjusted trial balance of Daria Labalan Publishers: Accounts Receivable Supplies Expense Salaries Expense Printing Revenues Prepaid Insurance Depreciation Expense Supplies Salaries Payable Printing Equipment Prepaid Advertising Labalan, Withdrawals P 260,000 Interest Payable 710,000 Cash 2,270,000 Repairs Expense 8,130,000 Accounts Payable 320,000 Telephone Expense 250,000 Utilities Expense 160,000 Unearned Printing Revenues 310,000 interest Expense 5,520,000 Labalan, Capital 70,000 Notes Payable 1,500,000 Miscellaneous Expense P40,000 160,000 10,000 190,000 20,000 80,000 210,000 300,000 340,000 2,500,000 90,000 Required: Prepare the closing entries