SARA'S WEB SERVICES Adjusted Trial Balance December 31 Cash Supplies Prepaid insurance. Computer equipment Accumulated depreciation-Computer equipment Accounts payable Sara Pollis, Capital Sara Pollis, Withdrawals. Services revenue Salaries expense Depreciation expense. Rent expense Supplies expense Utilities expense. Insurance expense Totals S 1.170 1,930 600 20,600 $5,400 325 13,925 4,800 21,720 6,920 2,000 1,200 800 950 400 S41,370 S41,370 In the space below, record the closing entry that follows: (1) the closing entry for revenues; and (2) the closing entry for expenses. For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac). BI U S Paragraph Arial 10pt ev A v TX ili Debit Credit