SlimSalem	Adjusted Trial Balance
	31-Dec-19
				Debit	Credit
Cash				52,900.000
Accounts Receivable				12,600.000
Office Supplies				3,000.000
Prepaid Rent				1,575.000
Equipment				30,000.000
Accumulated depreciation-Equipment					900.000
Accounts Payable					2,500.000
Utilities Payable					300.000
salaries Payable					1,375.000
Unearned revenue					1,500.000
Salem, Withdrawals				10,000.000
Salem, Capital					70,000.000
Service Revenue					250,000.000
Rent Expense				41,000.000
Salaries Expense				124,000.000
Supplies Expense				22,000.000
Utilities Expense				12,500.000
Depreciation Expense-Eq				17,000.000
			TOTAL	326,575.000	326,575.000

Requirement: Prepare the closing entry(ies)

	Closing Entries
Date	Account			Debit	Credit