Prepare the 4 required year-end closing entries, given the following adjusted trial balance. Use Journal Entry format DEBIT CREDIT Cash $261,000 Accounts Receivable $27.000 Prepaid Rent $15,000 Prepaid Insurance $9,000 Office Supplies $3,300 Equipment $38,000 Accumulated Depreciation - Equipment $3,200 Building $288,000 Accumulated Depreciation - Building $42,000 Land $700,000 Accounts Payable $25,800 Salaries Payable $14,500 Interest Payable $2,500 Notes Payable $72,000 Common Stock $200,000 Retained Earnings $710,000 Dividends $100,500 Service fees earned $480,800 Salaries Expense $90,000 Insurance Expense $5,200 Rent Expense $6,000 Depreciation Expense - Equipment $800 Depreciation Expense - Building $7,000 TOTAL $1,550,800 $1,550,800