Makes the two closing entries.

Cash	$2,650
Accounts receivable	$91,080
Prepaid Insurance	$2,650
Accumulated Depreciation- Equipment	$5,700
Inventory	$62,150
Chris Clark, Capital	$153,800
Chris Clark, Withdrawals	$18,000
Sales	$708,255
Cost of Sold	$520,305
Expenses Salaries - Sale	$53,430
Advertising Expenses	$10,860
Depreciation expense	$3,100
Freight charges	$2,800
Miscellaneous expenses	$630
Salary expenses - Office	$21,020
Rental expenses	$8,100
Depreciation expense	$2,490
Insurance Expenses	$1,910
Office expenses	$610
Miscellaneous expenses	$760
Rental income	$600
Interest expense	$2,440