Prepare closing enteies

No. 101 112 157 158 201 208 301 306 400 429 711 726 732 Account Titles Cash Accounts Receivable Equipment Accumulated DepreciationEquip. Accounts Payable Unearned Rent Revenue Owner's Capital Owner's Drawings Service Revenue Rent Revenue Depreciation Expense Salaries and Wages Expense Utilities Expense Debit $10,700 8,600 16,300 15,700 8,000 56,700 15,000 $131,000 Credit $7,900 4,600 2,000 45,800 63,700 7,000 $131,000