PART V (10 Points -Prepare Closing Journal Entries for Walter Price MD. Selected Accounts of The Adjusted Trial Balance of Walter Price as of December 31, 2019 shows the following: Cash 18,000, Supplies 11,000, Equipment 40,000, Accounts Payable 4,000, Capital 55,000, Withdrawals 5,000, Service Revenue 17,000, Referral Revenue 2,000, Rent Expense 7,000, Supplies Expense 8,000, and Salary Expense 6,000