Prepare the closing process for below

Closing Process Below is the Trial Balance of Professor O'Brien's Real Estate Company Credit J. O'Brien Real Estate As of August 31, 2019 Account Debit Cash 62,000 Accounts Receivable 32,000 Building 675,000 Supplies 300 Prepaid Insurance 2,700 Accounts Payable Unearned Revenue Retained Earnings Common Stock Dividends 5,000 Commission Revenue Management Revenue Marketing expense 72,000 Salaries Expense 17,000 Insurance Expense 2,500 Supplies Expense 1,500 870,000 4,000 65,000 27,000 505,000 174,000 95,000 870,000