The adjusted trial balance for Commanche Company is below. Commanche Company ended its fiscal year on December 31, 2020.

Prepare closing entries

	Debits	Credits
Cash	$11,900
Accounts receivable	7,200
Equipment	13,600
Accumulated depreciation-equipment		$5,400
Accounts payable		2,800
Unearned rent revenue		1,200
Capital		30,700
Drawing	11,000
Commission revenue		48,400
Rent revenue		5,100
Depreciation expense	2,700
Salaries expense	37,100
Utilities expense	10,100
Total	$93,600	$93,600