Problem 6: The following accounts and balances are taken from Brown Company's adjusted trial balance: $10,000 3,000 1,400 1,500 2,400 2,300 1,240 2,320 10,500 24,100 37,800 Accounts Payable Accounts Receivable Accumulated Depreciation Depreciation Expense Dividends Insurance Expense Interest Revenue Prepaid Insurance Retained Earnings Salary Expense Service Revenue Prepare the closing entries