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.