The Adjusted Trial Balance of Kelvin Accounting Services appears below:
		Kelvin Accounting Services
		Adjusted Trial Balance
		December 31, 2020
		Debit	Credit
	Cash	9,682
	Accounts receivable	12,626
	Supplies	5,233
	Prepaid expenses	4,579
	Office furniture	44,617
	Equipment	58,564
	Accounts payable		16,354
	Notes payable		39,252
	Owners Capital		35,328
	Owners Drawings	14,392
	Bookkeeping revenue		62,437
	Tax return revenue		15,014
	Rent expense	7,065
	Telephone expense	864
	Salaries expense	10,207
	Interest expense	556
		$ 168,385	$ 168,385
Instructions:
Using the information from the Adjusted Trial Balance, prepare the
closing journal entries at December 31, 2020.