Question#7-ClosingEntries-10m arks) Based on the following adjusted trial balance, prepare the closing entries for Tadpole Plumbing on December 31, 2017. Tadpole Plumbing Adjusted Trial Balance December 31,2017 Credit Debit $12,000 20,500 4,600 4,800 80,500 Cash Accounts receivable Office supplies Prepaid insurance Equipment Accum. amort-equipment Accounts payable Unearned service revenue Salary payable Mike Tudhope, Capital Mike Tudhope, withdrawals Service revenue Salary expense Advertising expense Utilities expense $43,300 15,500 6,800 3,300 80,200 77,500 33,900 15,400 9,900 1,700 4,900 5,400 Miscellaneous expense Supplies expense Insurance expense Amort. expense-equipment Total $226,600 $226,600