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Problem 6: The following accounts and balances are taken from Brown Company's adjusted trial balance: Accounts Payable Accounts Receivable Accumulated Depreciation Depreciation Expense Dividends Insurance Expense Interest Revenue Prepaid Insurance Retained Earnings Salary Expense Service Revenue $10.000 3,000 1,400 1,500 2.400 2,300 1,240 2,320 10,500 24.100 37,800 Prepare the closing entries