Prepare the closing entries from the below given information.

The following account balances were taken from Jachobson Consulting's year-end adjusted trial balance (assume these are the company's only temporary accounts): Consulting fees earned $26,000 Interest revenue 300 Insurance expense. 1,900 Rent expense Depreciation expense: office equipment Salaries expense 10,800 5,600 16,400 Dividends 400 Prepare the company's necessary closing entries.