The accountant for Successful Consulting prepared the following "Adjusted" Trial Balance at 31, of the current year, after one year of operations: ***** Cash Accounts Receivable. Unexpired Insurance Office Equipment Accumulated Depreciation: Office Equipment Uneamed Consulting Fees.. Capital Stock Retained Earnings, January 1, 20 Dividends Consulting Fees Eamed. Salaries Expense Utilities Expense Rent Expense..... Depreciation Expense Debit Credit $ 5,700 4,500 2,100 18,300 $ 600 3,600 15,300 2,700 1,100 21,200 6,600 1,800 2,700 600 S43.400 $43.400 Propare an After-Closing Trial Balance DAVID'S, INC. Trial Balance December 31, Current Year Credit Debit $ 21 39 175 $ 27 117 39 Cash Accounts Receivable Equipment Accounts Payable Capital Stock Retained Earnings Dividends Service Revenue Salaries Expense Depreciation Advertising Expense. 13 203 95 27 16 S386 $386 Prepare the closing entries