prepare closing entries

Trial Balance December 31, 2020 Credit Debit Cash $3,200 Prepaid insurance 480 Deadbolt lock supplies 990 Equipment 3,860 Accum depreciation, Equipment $770 67,500 Building Accum depreciation, building 2,840 55,000 600 and nearned rent ng-term notes yable 10,000 cum depreciation, Equipment $770 13 2,840 600 10,000 102,560 Building 67,500 Accum depreciation, building Land 55,000 Unearned rent Long-term notes payable Locke, capital Locke, withdrawals 2,700 Rent earned Fees earned Wages expense 4,200 Utilities expense 690 Property taxes expense 600 Interest expense 4,350 TOTAL $143,570 3,400 23,400 $143,570 Use the following information to nrenaren ti (a) Examination of an insurance policy showed $240 of expired insurance (b) An inventory showed $210 of unused deadbolt lock supplies on hand. (c) Estimated depreciation expense on equipment, $350. (d) Estimated depreciation expense on the building, $2,220. (e) A tenant owes $200 for space rental payments, and this was unrecorded at the time the trial balance was prepared. (1) $200 of the Unearned Rent account balance was earned by year-end. (g) The one employee, a receptionist, works a five-day workweek at $50 per day. The employee was paid last week but has worked three days this week for which she has not been paid. (h) Three months' property taxes, totaling $450, have accrued. This has not been paid or recorded. + U A/ Format OD Debit Credit Date Account