record the closing entry

a. Depreciation expense for the current year, $3,700 b. Insurance expired during the current year, $800. c. Wages earned by employees but not yet paid on December 31 of the current year, $2,800. d. The supplies count at the end of the current year reflected $1,100 in remaining supplies on hand to be used in the next year. e. Seven months of interest expense (on the note payable borrowed on June 1 of the current year) was incurred in the current year. f. Income tax expense was $2,614