Prepare the closing entries for the following trial balance: Stern Electronics Trial Balance December 31, 2021 Account Name Debit Credit 15,285 26,782 1,347 1,200 145,866 Cash Accounts Receivable Supplies Prepaid Rent Equipment Accumulated Depreciation Accounts Payable Notes Payable -- due October 31, 2022 Mortgage Payable - due October 15, 2035 Deferred Revenue Common Stock Sales Reveme Rent Expense 4,638 3,491 9,780 47,336 10,808 30,000 203,161 13,275 Depreciation Expense Salary Expense Supplies Expense Utilities Expense 4,638 76,981 9,688 13,952 309,214 309,214 Paragraph B IU A II op 6 KA + . Date Account Name I Debit Credit