The adjusted trial balance shown below is for Miller Real Estate at the end of its reporting period 30 June 2021.

	Debit $	Credit $
100-Cash at bank	20800
101-Accounts receivable	18800
102-Office supplies	1400
103-Prepaid insurance	5000
104-Office equipment	28000
105-Accumulated depreciationoffice equipment		9600
200-Accounts payable		11600
201-Salaries payable		2200
202-Rent revenue received in advance		1400
300-Miller, Capital		32400
301-Miller, Drawings	1200
400-Service revenue		92800
500-Salaries expense	36200
501-Office supplies expense	3200
502-Rent expense	30000
503-Insurance expense	3000
504-Depreciation expenseoffice equipment	2400
	150000	15000

Prepare the closing entry for this adjusted trial balance given.