Printer Repair Company Account Balances December 31, 2018 Accounts Payable Accounts Receivable 41,000 92,000 Accumulated Depreciation-Buildings 25,000 Accumulated Depreciation-Equipment 9,000 Buildings 140,000 Capital Stock 65,000 Cash 60,000 Equipment 36,000 Prepaid Insurance 3,600 Retained Earnings, January 1 6,800 Salaries Expense 96,000 Service Revenue Supplies Utilities Expense Dividends 290,000 4,000 3,200 2,000 Using the above, prepare the closing journal entries. GENERAL JOURNAL Date Account/Description POST REF. Debit Credit Income Summary Retained Earnings