ollowing is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2023: Debit Credit Accounts receivable $ 20,300 Accumulated depreciation, equipment $ 11,300 Cash 7,800 Depreciation expense, equipment 1,150 Equipment 18,300 Interest income 380 Rent expense 16,800 Salaries expense 60,300 Subscription revenues 70,300 Trish Norris, capital 43,070 Trish Norris, withdrawals 18,700 Unearned subscription revenue 18,300 Totals $ 143,350 $ 143,350 Required: Prepare the closing entries