Test 2: Chapters3 and4 Problem 1: (15 Points) Ledger Account Balances for Smith Company Account Title Cash Accounts Receivable Office Supplies Equipment Accumulated Depreciation-Equipment Salaries Payable T. Bryan, Capital T. Bryan, Withdrawals Service Revenue 1,000 15,000 $9,000 Supplies Expense Salaries Expense Rent Expense Depreciation Expense-Equipment 15,000 10,800 4,600 1,500 Prepare the Closing Entries: GE 1