The alphabetical listing below includes all of the adjusted account balances of T.O.s Dance Studio as of December 31, 2015. All account balances are normal. Accounts Payable $ 4,000 Accounts Receivable 9,700 Accumulated DepreciationEquipment 3,600 Common Stock 2,600 Cash 4,900 Depreciation Expense 1,700 Dividends 1,800 Equipment 9,900 Income Tax Expense 1,700 Income Taxes Payable 1,700 Rent Expense 1,900 Retained Earnings 3,400 Salaries and Wages Expense 4,600 Service Revenue 18,700 Unearned Revenue 2,200 Required: a. Prepare the closing entries.