The adjusted trial balance shown below is for Andy Real Estate at the end of its reporting period 30 June 2019.

Debit $ Credit $

Cash at bank 10400

Accounts receivable 9400

Office supplies 700

Prepaid insurance 2500

Office equipment 14000

Accumulated depreciationoffice equipment 4800

Accounts payable 5800

Salaries payable 1100

Rent revenue received in advance 700

Andy, Capital 16200

Andy, Drawings 600

Service revenue 34600

Rent revenue 11800

Salaries expense 18100

Office supplies expense 1600

Rent expense 15000

Insurance expense 1500

Depreciation expenseoffice equipment 1200

75000 75000

Required

a)Prepare the required closing entries for Andy Real Estate for the year ended 30 June 2019. Narrations are required.