QUESTION 2: The following account balances appeared in the Adjusted Trial Balance prepared for PinPon Company for the year ended December 31: Fee revenue Debit (RM) Credit (RM) 67,000 Salaries expense 30,000 Utilities expense 8,000 Advertising expense 3,500 Rent revenue 11,000 Supplies expense 950 Withdrawal 3,500 Cash 45,200 Land 87,000 Capital 75,150 Accounts Receivable 6,500 Accounts Payable 13,000 Salaries Payable 6,500 Notes Payable 12,000 REQUIRED: Identify which accounts that need to be closed and prepare the necessary closing entries.