The adjusted trial balance shown below is for Rich Company at the end of its fiscal year: RICH COMPANY Trial Balance March 31, 2011 Debit Credit $12,900 Cash 9,400 Accounts Receivable 700 Office Supplies Prepaid Insurance Office Equipment 2,500 16,000 $4,800 Depreciation-Office Accumulated Equipment Accounts Payable Salaries Payable 5,800 1,100 600 Unearned Rent Revenue 10,000 Common Stock 5,600 Retained Earnings 3,800 Dividends 39,600 Service Revenue 14,400 Rent Revenue 20,100 Salaries expense Office Supplies Expense 1,800 3,8UU DIVIaenas 39,600 Service Revenue 14,400 Rent Revenue 20,100 Salaries expense Office Supplies Expense Rent Expense Insurance Expense Depreciation Expense 1,800 12,000 1,500 1.200 $81,900 $81,900 Instructions: Prepare the 4 closing entries for the temporary accounts at March 31. Answer format: 1. Account Title DR 240, Account Title CR 240 (That's 2 spaces after the period following the entry number.) For multiple debit or credit accounts: 1. Account Title DR 10, Account Title DR 20, Account Title CR 30 A AV