record the closing entries

F G 1 Finders Investigative Services 2 End-of-Period Spreadsheet 3 For the Year Ended June 30, 20Y3 4 Adjusted 5 Trial Balance 6 Account Title Dr. Cr. 7 8 Cash 28,000 9 Accounts Receivable 69,600 10 Supplies 4,600 11 Prepaid Insurance 2,500 12 Building 439,500 13 Accumulated Depreciation-Building 44,200 14 Accounts Payable 11,700 15 Salaries Payable 3,000 16 Unearned Rent 2,000 17 Stacy Tanner, Capital 373,800 18 Stacy Tanner, Drawing 12,000 19 Service Fees 718,000 20 Rent Revenue 12,000 21 Salaries Expense 522,100 22 Rent Expense 48,000 23 Supplies Expense 10.800 24 Depreciation ExpenseBuilding 8,750 25 Utilities Expense 7,150 26 Repairs Expense 3,000 27 Insurance Expense 2,500 28 Miscellaneous Expense 6,200 29 1,164,700 1,164.700 Instructions