The adjusted trial balance for Sophia Middleton Enternrise is as fnll Interest payable Unearned revenue Notes payable S. Middleton, capital S. Middleton, drawings Service revenue Interest revenue Depreciation expense Interest expense Insurarice expense Salaries expense Supplies expense Utilities expense Total 990 2,190 66,000 162,300 26,200 154,300 1,500 19.850 3,960 4,5C0 10,000 5,700 5,400 $412,405 Required: Prepare closing entries