Please prepare a closing entry and t-account for the information below

COMPREHENSIVE PROBLEM 1 PART e (CHAPTERS 1, 3, 4) Page 151 PEAK VIEW SPA, INC. ADJUSTED TRIAL BALANCE DECEMBER 31, 2019 ACCOUNT TITLES DEBIT CREDIT Accounts Poyoble Accounts Receivoble $10,900 31,700 13,500 AcCumulated bepreciation-Building Depreciation-Equipment 4,400 Advertising Expense Bulding Cash Common Stock 8,600 270,000 74,130 150,000 17,900 40,000 24,000 45,650 epeciation Expense Dividends Euipment Income Tax Expense ncome Taxes Payable Insurance Expense Interest Expense Interest Payable Notes Payable Prepaid Insurance 2,620 9,300 14,100 900 135,000 4,800 Retsined Ernings (Teanuary 1, 2019) Salaries & Wages Expense 156,800 1,410 Selonies & Woges Payable 394,500 Service Revenue Spa Supplies Spa Supplies Expense Unearned Service Revenue Utilities Expense 540 16,200 7,500 7.010 TOTALS Page 154 COMPREHENSIVE PROBLEM 1 PART B (CHAPTERS 1, 3. 4) GENERAL JOURNAL PostDEBIT ref DATE ACCOUNT TITLES CREDIT 2019 CLOSING ENTRIES GENERAL LEDGER T-ACCOUNTS (partial list) Retained Earnings #312 Income Summary #314