Selected accounts from Basil Ltd.'s general ledger as at March 31, 2021 are presented below. All accounts have their normal balances. Cash $17,160 Accounts receivable 4,810 Service Revenue 100,530 etained Earnings 55,000 terest Income 29,000 epreciation Expense 10,000 laries Expense 35,000 lities Expense 26,500 rance Expense 12,000 me Tax Expense 32,000 dends Declared 20,000 mon Shares 120,000 red: e the closing entries at March 31. + 8 marks