Must journaliize the entries to close the appropriate accounts Nd show closed of accounts

ll djustments have been made,but before the acounts have been closed, the following balances were taken from the ledger Accounts payable Accounts receivable Accumulated $ 40,000 Insurance expense $8,600 5,275 21,400 50,950 66,000 150 151,000 54,500Prepaid insurance depreciation Capital stock Cash Depreciation expense Rent expense Retained earnings Salaries expense 83,325 50,000 7,150 Salaries payable 23,500 Service revenue Dividends Equipment 28,000 Supplies 155,000 Supplies expense 2,500 3,500 Journalize the entries to close the appropriate accounts