PROBLEMS 1. After all adjustments have been made, but before the accounts have been closed, the following balances were taken from the ledger of Ramona's Designs: Accounts Payable Accounts Receivable Accumulated Depreciation Cash Depreciation Expense Equipment Insurance Expense Prepaid Insurance $27.600 Rent Expense $32.700 64,500 Salary Expense 41,390 8,150 17,150 Service Revenue186,000 1,500 165,000 Supplies Expense 2.500 79,950 73,325 Salaries Payable 13.500 Supplies 2,510 Common Stock 6,275 Dividends- 48,000 Retained Earnings 20,000 Journalize the entries to close the appropriate accounts. for the mnta f a. b