Part 3: Closing Entries Active Sport Co. has the following balances for their accounts at the en of March. Trial Balance 31.03.2016 Accounts Receivable Debit Credit Cash $5.000 Accounts Receivable $2.500 Office Supplies $800 Equipment $1.500 Land $15.000 Capital Stock Sales Revenue Interest Expense Utilities Expense Rent Expense Salaries Expense Total $20.000 $8.500 $650 $450 $1.500 $1.100 $28,500 $28.500 ( Instructions Please post the closing entries for the month of March (30 points)