The adjusted trial balance for Sturge Technology Services Ltd. at March 31, 2018 is as follows: Sturge Technology Services Ltd. Adjusted Trial Balance March 31, 2018 Debit Credit Cash $7,490 Accounts receivable 19,835 Supplies 3,400 Prepaid insurance 3,630 Equipment 25,500 Accumulated depreciation-equipment $5,835 Accounts payable 2,850 Salaries payable 2,130 Interest payable 1,450 Rent payable 1,230 Income tax payable 1,490 Unearned revenue 700 Bank loan payable, due 2021 24,500 Common shares 4,830 Retained earnings 5,240 Dividends declared 540 Service revenue 55,195 Salaries expense 18,080 1A ORO Accumula deprecle Accounts payable Salaries payable Interest payable Rent payable Income tax payable Unearned revenue Bank loan payable, due 2021 Common shares Retained earnings Dividends declared Service revenue Salaries expense Rent expense Depreciation expense Supplies expense Interest expense Insurance expense Income tax expense 2,850 2,130 1,450 1,230 1,490 700 24,500 4,830 5,240 540 55,1 18,080 18,980 2,235 1,570 1,200 980 2,010 $105,450 $105,450 Total Prepare the closing entries at March 31. (Credit account tittles are automatically indented when the amount is entered. Do not indent manually. If ne entry is required, select "Me Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit March 31 (To close revenue account.) 31 T (To close expense accounts.) 31 (To close expense accounts.) 31 (To close net income.) 31 (To close dividends.) SHOW LIST OF ACCOUNTS Accounts Payable Accounts Receivable Accumulated Depreciation - Buildings Accumulated Depreciation - Equipment Accumulated Depreciation - Furniture Accumulated Depreciation - Vehicles Advertising Expense Bank Loan Payable Bank Loan Receivable Buildings Cash Common Shares Depreciation Expense Dividends Declared Equipment Fees Earned Furniture Income Summary Income Tax Expense Income Tax Payable Income Tax Receivable Insurance Expense Insurance Revenue Interest Expense Interest Payable Interest Receivable Interest Revenue Land Mortgage Payable No Entry Notes Receivable Office Expense Prepaid Advertising Prepaid Expense Prepaid Insurance Prepaid Rent Prepaid Services Professional Fees Expense Rent Expense Rent Payable Rent Revenue Repairs and Maintenance Expense Retained Earnings Salaries Expense Salaries Payable Service Revenue Sponsorship Revenue Subscription Revenue Supplies Supplies Expense Ticket Revenue Unearned Revenue Utilities Expense Vehicles