Sturge Technology Services Ltd. Adjusted Trial Balance August 31, 2021 CashDebit$11,130Credit Accounts receivable 19,850 Supplies 3,340 Prepaid insurance 3,290 Equipment 24,970 Accumulated depreciation-equipment $5,340 Accounts payable 2,680 Salaries payable 2,390 Interest payable 1,390 Rent payable 1,260 Income tax payable 1,540 Deferred revenue 650 Bank loan payable, due 2024 25,100 Common shares 4,960 Retained earnings 5,840 Dividends declared 660 Service revenue 54,680 Salaries expense 18,250 Rent expense 15,740 Depreciation expense 2,290 Suppliesexpense1,880 Interest expense 1,390 Insurance expense 1,110 Income tax expense Total $105,8301,930$105,830 Prepare the closing entries at August 31. (List all debit entries before credit entries. Credit account tittles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the am