The company's trial balance shows the following accounts: Cash Mike's Capital Gym Equipment A/R Salary expense Uneamed revenue Utility expense Cleaning expense $42,200 $14,320 $48,000 $2,000 $17,600 $4,600 $381 $265 Loan Payable A/P Rent expense Withdrawal Revenue Supplies expense Interest expense Security expense $48,000 $2,150 $6,666 $600 $41,365 $288 $316 $1,122 1. Prepare closing entries for Mike's Gym for December 31, 2020. GENERAL JOURNAL DATE ACC# DESCRIPTION PAGE PR DEBIT CREDIT