The adjusted trial balance for provided for Erin's Tailoring Services on December 31, 2020, appears as follows: Erin's Tailoring Services Trial Balance December 31, 2020 Acct. No. Account Title Debit Credit 101 125 $18,200 6,500 14,300 89,000 128 167 168 201 $ 29,000 24,150 8,250 46,500 210 301 302 Cash Store supplies Prepaid insurance.. Equipment Accumulated depreciation, equipment ....... Accounts payable Wages payable Erin Bandola, capital.. Erin Bandola, withdrawals Sewing revenue ......... Depreciation expense, equipment. Wages expense..... Insurance expense..... Rent expense. Store supplies expense. Utilities expense... Totals. 25,600 401 198,600 612 623 637 640 8,500 105,600 13,450 12,500 5,600 7,250 $306,500 651 690 $306,500 Required: Prepare closing entries