On the basis of the following data taken from the Adjusted Trial Balance columns of the end-of-period spreadsheet for the year ended March 31 for Banes Domino's Corporation, journalize the two closing entries. Credit Banes Domino's Corporation Adjusted Trial Balance March 31 Debit Cash 30,000 Accounts Receivable 45,200 Supplies 5,000 Equipment 169,900 Accumulated Depreciation Accounts Payable Common Stock Retained Earnings Dividends 47,000 Fees Eamed Salary Expense 244,500 Rent Expense 48,000 Depreciation Expense 25,000 Supplies Expense 9,500 Miscellaneous Expense 2,000 626,100 32,000 12,500 51,600 20,000 510,000 626,100 If an amount box does not require an entry, leave it blank. Mar. 31 Mar. 31