Presented below is the adjusted trial balance of Silly Cleaning Service as of October 31, the end of its fiscal year. Required: Prepare the necessary closing entries in the General journal provided. Debit Credit Cash $32,000 Accounts receivable 12,000 Supplies 1,500 Prepaid insurance 1,500 Equipment 75,000 Accumulated depreciation, equipment $30,000 Accounts payable 25,500 Salaries payable 1,000 Notes payable 65,000 S. Kneed, capital 17,000 S. Kneed, drawings 18,000 Cleaning service revenue 140,000 Depreciation expense 21,000 Insurance expense 7,000 Salary expense Utilities expense 94,000 16,500