Prepare Closing entries for Lewis Delivery Services

\fLEWIS DELIVERY SERVICES Adjusted Trial Balance Accounts Payable Accounts Receivable December 31, 2024 Accumulated Depreciation - Equipment Cash D. Lewis, Capital D. Lewis, Drawings Equipment Depreciation Expense Insurance Expense Interest Expense Interest Payable Prepaid Insurance Salaries Expense Salaries Payable Service Revenue Ssupplies Supplies Expense Repairs Expense Utilities Expense 75,080 32,400 13,200 1,300 34,200 1,300 1,120 150 1,700 11,600 770 1,650 @30 1,000 17,8356 7,900 120 1,400 44 364 75,060