The adjusted trial balance for Poor Company at Time left 0:00:05 December 31 is as follows: POOR COMPANY Adjusted Trial Balance December 31 Cash Accounts Receivable Supplies Prepaid Rent Equipment Acc Depreciation-Equipment \begin{tabular}{|c|c|c|} \hline$ & 4,000 & \\ \hline & 21,000 & \\ \hline & 4,600 & \\ \hline & 2,200 & \\ \hline & \multirow[t]{2}{*}{146,700} & \\ \hline & & $17,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multirow{3}{*}{\begin{tabular}{l} Equipment \\ Acc Depreciation-Equipment \end{tabular}} & \multirow{2}{*}{146,700} & \\ \hline & & & \\ \hline & & 17,000 & \\ \hline Accounts Payable & & 9,800 & \\ \hline Salaries Payable & & 6,400 & \\ \hline Unearned Revenue & & 6,000 & \\ \hline T. Poor, Capital & & 99,000 & \\ \hline T. Poor, Drawings & 19,500 & & B \\ \hline Service Revenue & & 102,000 & \\ \hline Depreciation Expense & 27,200 & & \\ \hline Rent Expense & 15,000 & & \\ \hline Totals & 240,200 & 240,200 & \\ \hline \end{tabular} Prepare the closing entries for POOR COMPANY. (2) Time Left 0,08:40 What is the debit(s) in the first closing entry? Choose. What is the credit(s) in the first closing entry? What is the debit(s) in the second closing entry? What is the credit(s) in the second closing entry? What is the debit(s) in the third closing entry? What is the credit(s) in the third closing entry? What is the debit(s) In the fourth closing entry? What is the credit(s) in the fourth closing entry