please make the closing entries and post closing trial balance

Balance Sheet Accounts

Cash in Bank 810,000

Accounts Receivable 60,000

Est. Uncollectible Accounts 1,000

Prepaid Rent 15,000

Unused Supplies 10,000

Equipment 250,000

Accumulated Depreciation 85,000

Accounts Payable 72,000

Accrued Advertising 18,000

Libago, Capital 974,850

Libago, Drawing 25,000

Income Statement Accounts

Service Income 150,000

Miscellaneous Income 15,000

Uncollectible Accounts Expense 850

Depreciation Expense 50,000

Rent Expense 20,000

Supplies Expenses 3,000

Taxes and Licenses 10,000

Advertising Expense 5,000

Utilities Expense 12,000

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