Question 6 of 7 View Policies < Current Attempt in Progress The adjusted trial balance for Bramble Developments Ltd. as at March 31, 2021, was as follows: DR CR Cash Accounts receivable $55,000 172,000 Prepaid insurance Equipment 6,000 406,000 Accumulated depreciation-equipment 135,000 Accounts payable Deferred revenue 39,000 8,000 Salaries payable Common shares Retained earnings Dividends declared 11,000 105,000 81.000 21,000 Service revenue 959,000 Interest income 20,000 Depreciation expense 67,000 Salaries expense 569,000 Utilities expense 6,000 Insurance expense 14,000 Income tax expense 42,000 -/1 E !!! (a) Prepare the closing entries at March 31. (List all debit entries before credit entries. Credit account titles are automatically indented when the