The accounts for Island Steel Inc. are listed below (in alphabetical order). All amounts are as at October 31, 2020 except for Retained Earnings, which is as at October 31, 2019. Note: All adjustments have been journalized and posted but the closing entries have not been made. Accounts payable $5,100 Accounts receivable 6,600 Accumulated depreciation - furniture 11,600 Advertising expense 2,200 Cash 7,300 Depreciation expense 1,300 Dividends 47,400 Furniture 41,400 Interest expense 800 Note payable, long-term 10,600 Other assets 3,600 Retained earnings, October 31, 2017 5,300 Salary expense 24,600 Salary payable 3,900 Service revenue 93,500 Share capital 15,000 Supplies 7,700 Supplies expense 5,700 Unearned service revenue 3,600 Required: Drag and drop to journalize Island Steel Inc.'s closing entries as at October 31, 2020. Explanations for vour journal entries are not required. Closing entries should be presented in the following order: Date Account Name DEBIT CREDIT Oct 31, 2020 Oct 31, 2020 II HII Oct 31, 2020 Accounts payable Accounts receivable Accumulated deprec Advertising expense Cash Depreciation Dividends Furniture Interest exp Note payable, long-term Other assets Retained ear Salary expense Salary payable Service reve