The adjusted trial balance for Martinez Developments as of March $31,2025,$ is as follows.

$(3)$

Prepare the closing entries. $($List all debitentries before credit entries If no entry is required, select $"$No Entry" for the occount titles and enter Opor the ampunts Gredit account titles are automatically indented when the amount is entered Do not indent manually$)$

Date Account Titles and Explanation

Debit

Credit: