Prepaid insurance $12,000 Business computers $25,000, 5 years useful life and no salvage value Office furniture $24,000, 10 years useful life and $3,000 salvage value Printer $3,000, 3 years useful life and no salvage value Jane has $200 worth of office supplies left by end of the year Accrued interest expense, rent and salary expenses

Required.

Closing entry for 2021