Selected account balances for Richardson Company at the end of its fiscal year are presented below.

Accounts Payable $5,800$

Supplies Expense $1,600$

Rent Expense $15,000$

Insurance Expense $1,500$

Owner$$s Drawings $20,000$

Salaries Expense $18,100$

Rent Revenue $12,100$

Supplies $700$

Prepaid Insurance $2,500$

Cash $10,400$

Accounts Receivable $11,200$

Salaries Payable $1,100$

Unearned Revenue $400$

Owner$$s Capital $35,600$

Service Revenue $36,400$

Equipment $14,000$

Accumulated Depreciation $-$ Equipment $4,500$

Depreciation Expense $900$

Required:

Record closing entries from the details give above.