Problem 9 - Closing entry practice Adjusted Trial Balance Cash Supplies Equipment 500 200 10,000 Wages Payable 300 Common Stock 4,000 Retained Earnings Dividends 6,350 100 900 Accounting Revenue Salaries Expense Utilities Expense Depreciation Expense 350 150 250 11,550 11,550 Make the closing entries at the end of the period. 47