Okeleke and Daughter Vehicle Services Limited Adjusted Trial Balance 31-Dec-20 Credit Debit 35,000 Cash Accounts receivable 29,600 Inventory 14,600 Prepaid expense 8,800 Fixed assets 140,000 Accumulated depreciation 20,000 Accounts payable 16,500 Salary payable 13,100 Long-term debt 70,000 Common shares 50,000 Retained earnings 13,400 Dividends 5,000 Parts revenue 15,500 Service revenue 112,500 Depreciation expense 10,000 Interest expense 3,500 Rent expense 12,000 Repairs and Maintenance expense 14,400 Salary expense 30,600 Utilities expense 7,500 311,000 311,000 Please make the closing entries for Revenues, Expenses and Dividends for Okeleke and Daughter Vehicle Services Limited Note: DO NOT use commas or dollar signs in your answers (e.g. 2750, NOT $2,750). Dr./Cr. Account Debit Credit 1 2 . 3 . LI II Sum