please use the accounts and balances from this adjusted trial balance to create a closing journal entries

Javelina Corporation Adjusted Trial Balance December 31, 2020 Account Title Cash Accounts Receivable Office Supplies Prepaid Rent Land Interest Payable Utilities Payable Unearned Revenue Notes Payable Common Stock Retained Earnings Dividends Service Revenue Rent Expense Utilities Expense Interest Expense Office Supplies Expense Miscellaneous Expense Total Balance Debit Credit $2,000 75 25 0 5,100 950 60 2,275 1,180 1,500 0 500 3,875 1,600 240 150 75 75 $9,840 $9,840 Focus