on the basis of the following data taken from the Adjusted Trial Balance columns of the work sheet for the year ended March 31 for Boles Athletic Company, journalize the four closing entries. 12, Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Capital Stock Retained Earnings s 30,000 45,200 5,000 169,900 S 32,000 12,500 20,000 51,600 Dividends 47,000 Fees Earned Salary Expense 510,000 244,500 48,000 25,000 Rent Expense Depreciation Expense Supplies Expense Miscellaneous Expense 9,500