Part 1 Following is the year-end adjusted trial balance for Printing Plus company for the year end: PRINTING PLUS Adjusted Trial Balance January 31, 2019 Account Debit Credit $24,800 1,200 140 400 3,500 Cash Accounts Receivable Interest Receivable Supplies Equipment Accumulated Depreciation: Equipment Accounts Payable Salaries Payable Unearned Revenue Common Stock Dividends Interest Revenue Service Revenue Supplies Expense Depreciation Expense: Equipment Salaries Expense Utility Expense Total $ 75 500 1,500 3,400 20,000 100 140 10,100 100 5,100 300 $35,715 $35,715 Requirement: Prepare the closing entries at January 31" for the current year