Presented below are the year-end balances at December 31 of Clyde Barrell Repair. (All accounts have normal balances). Also, notice the accounts are not in order. You need to be able to pick out the accounts that get closed.) Supplies Expense.. Depreciation Expense... Unearned Revenues.... Accumulated depreciation equipment Advertising expense. Cash... Part Supplies. Insurance expense. Equipment.... Repair Service Revenue. Rent Expense.. Common Stock.. Retained Earnings.... Dividends.... Prepaid Insurance Salaries Payable.. Salary Expense. Accounts Receivable. Repair Parts Expense. Accounts Payable... Notes Payable. $ 6,000 15,000 2,500 30,000 4,000 62,000 2,500 5,000 125,000 290,000 22,500 10,000 30,000 28,000 3,000 8,500 177,000 3,000 7,000 24,000 67,500 Prepare the necessary closing entries at December 31