Presented below is a partial list of accounts (in alphabetical order) for H Mart at 12/31/20 after adjusting entries have been recorded. All accounts have normal balances. Balance Accounts receivable 807,000 Accumulated depreciation 422,000 Bonds Payable 800,000 Cash 105,000 Common Stock 300,000 Cost of Goods Sold 2.974,000 Depreciation expense 15,000 Dividends 57,000 Dividends Payable 22.000 Inventory 226,000 45,000 Prepaid Insurance Expense Retained Earnings 535,500 Service Revenues 2,128,000 Short Term Investments 71,000 Unearned Service Revenue 82.000 Utilities Expenses 522.500 Prepare the necessary closing entries at 12/31 based on the accounts shown above. (10 points) (Hint: Following the four steps in the closing entry as discussed in class.) Please clearly label debit, credit, account names and amounts, e.g., Dr. Acct Name 1 SXXX Cr. Acct Name 2 SXXX