Question # 4 Closing Entries Below is the adjusted trial balance for Swag Equipment Repair Corp. 4 marks 5 minutes SWAG EQUIPMENT REPAIR CORP. Adjusted Trial Balance November 30, 2018 Debit Credit Cash $35,180 7,220 1,000 Accounts receivable Supplies Equipment Accumulated depreciation-equipment Accounts payable Salaries payable Income tax payable Unearned revenue Common shares Retained earnings Dividends declared Service revenue Salaries expense Rent expense Supplies expense Income tax expense Depreciation expense Totals 18,000 $3,900 600 1,000 1,100 1,300 15,000 33,200 500 tent16.000 4,600 600 3.600 1,100 300 $72,100 $72,100 Instructions: marks). Journal entry descriptions Prepare the elosing journal entries are not required. 6 Version 1