The adjusted trial balance for Sheridan Holding Ltd. as at September 30, 2021, was as follows: Credit Debit $ 25,000 110,000 13,000 573,000 Cash Accounts receivable Prepaid insurance Vehicles Accumulated depreciation equipment Accounts payable Deferred revenue Income taxes payable Common shares Retained earnings Dividends declared Service revenue Interest income Salaries expense Repairs and maintenance expense Insurance expense Depreciation expense 286,000 42,000 35,000 8,000 142,000 221,000 50,000 559,000 3,000 380,000 94,000 5,000 41,000 5,000 Income tax expense (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 Debit Credit Sept. 30 30 30 30 I 30 30 e Textbook and Media List of Accounts