Shown below is Bill Brady Law's adjusted trial balance at the end of its annual accounting period. Bill Brady Law Trial Balance December 31, 2015 Debit Credit Cash Accounts receivable 15,000 20,000 Office supplies 14,300 Office equipment 50,600 Accumulated depreciation, office equipment $ 32,000 Long-term notes payable 50,000 ABC, capital 10,000 ABC, withdrawals 5,000 Sales revenue 76,000 Salary expense 22,500 Rent expense 31,200 Depreciation expense, office equipment 3,000 advertising expense 3,600 Office supplies expense 2,800 Total $ 168,000 $ 168,000 Prepare the necessary closing entries. (10 marks)