The adjusted trial balance for Diana's Dance Shoes for the year ended December 31, 2020 is presented below: Account Balances Cash Accounts Receivable Supplies Inventory Prepaid Insurance Buildings Acc. Depre.-Buildings Accounts Payable Notes Payable Unearned Revenue Diana, Capital Diana, Drawings Sales Sales Discounts Sales Returns and Allowances Cost of Goods Sold Depreciation Expense Insurance Expense Salary Expense Supplies Expense Utilities Expense 11,000 25,000 4,000 40,000 8,000 335,000 109,000 29,000 70,000 10,500 182,000 10,000 195,000 2,000 5,000 98,000 7,500 6,000 30,000 5,000 9,000 INSTRUCTIONS Prepare the yearend closing journal entries for Diana's Dance Shoes