The adjusted trial balance for Sheridan Holding Ltd. as at September 30, 2021, was as follows: Debit Credit Cash $25,000 Accounts receivable 110,000 Prepaid insurance 13,000 Vehicles 573,000 Accumulated depreciation-equipment 286,000 Accounts payable 42,000 Deferred revenue 35,000 Income taxes payable 8,000 Common shares 142,000 Retained earnings Dividends declared Service revenue 221,000 50,000 559,000 Interest income 3,000 Salaries expense 380,000 Repairs and maintenance expense 94,000 Insurance expense 5,000 Depreciation expense 41,000 Income tax expense 5,000 (a) Prepare the closing entries at September 30. (List all debit entries before credit entries. Credit account titles are automatically Indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts) Date Account Titles and Explanation Sept. 30 Debit Credit