QUESTION 14 At December 31, 2021, Beerbo has the following accounts and balances appearing in its ledger: Account Balance ($) Accounts payable............. .380 Accounts receivable..... 370 Accumulated depreciation-building........ 130 Accumulated depreciation-furniture and fixtures.. 40 Building... 250 Cash............ 198 Common stock........ Depreciation expense-building........ Depreciation expense-furniture and fixtures.. Dividends.......... 100 0 0 65 Furniture and fixtures...... Income tax expense.. 100 0 Income tax payable... Miscellaneous expense. Retained earnings.... Salaries expense... Salaries payable.. .0 13 193 172 0 Service revenue.. Supplies expense.. 286 0 6 45 Supplies............ Unearned service revenue... LO 3.5) Prob.1.a. Use the information from the ledger you updated in LO 3.3) Prob.2.c to record the following closing journal entries (CJES): Close the expense account(s). Input the portions of the CJE that are missing. DR. CR. Salaries expense... CR. Supplies expense... $ CR. Depreciation expense-building... $ CR. Depreciation expense-furniture and fixtures CR. Miscellaneous expense... CR. Income tax expense...