Prepare the closing entries for Green Inc. as of December 31, 2015.

Accounts payable	$16,000
Accounts receivable	47,000
Accumulated Depreciation-Equipment	10,000
Common Stock	55,000
Cash	45,000
Depreciation Expense	2,000
Dividends	3,000
Equipment	70,000
Prepaid insurance	6,000
Rent expense	20,000
Retained earnings, January 1, 2015	80,000
Salary expense	28,000
Service Revenue	60,000

Please add D after the account name you are debiting and a C after the account name you are crediting in a hyphenated fashion. Make sure you provide the dollar amount after the appropriate account. You can type each transaction on one line.