The accountant for Sheldrake Consulting prepared the following "Adjusted" Trial Balance at December 31, 2011, after one year of operations Debit Credit Cash $ 7,590 Accounts 5,910 Receivable Unexpired 2,550 Insurance Office 25,230 Equipment Accumulated $ 450 Depreciation: Office Equipment Unearned 4,230 Consulting Fees Capital Stock 21,030 Retained 3,390 Earnings, January 1, 2011 Dividends 1,150 Consulting Fees 28,150 Earned Salaries 8,860 Expense Utilities 2,130 Expense Rent Expense 3,390 Depreciation 450 Expense S57,250 S57,250 Prepare closing entries for Sheldrake Consulting.