The accountant for Gwiz consulting prepared the following adjusted trial balance at December 31 2000, after one year of operations: Assume no dividends were prepared nor paid in 2000. Debit ($) Credit ($) Cash 5,400 Accounts Receivable 4,200 Unexpired Insurance 1,800 Office Equipment 18,000 Accumulated Depreciation: Office Equipment 300 Unearned Consulting Fees 3000 Capital Stock 15,000 Retained Earnings, January 1,st 2000 0 Dividends 3,000 Consulting Fees Earned 25,000 Salaries Expense 7,400 Utilities Expense 1,400 Rent Expense 1,800 Depreciation Expense 300 $43,300 $43,300 Prepare the Closing Statement for Gwiz Consulting and the Statement of Retained Earnings