The December 31, 2013, adjusted trial balance of Success Systems (reflecting its transactions from October through December of 2013) follows. Credit Debit $ 58,160 5,668 580 1,665 825 8,000 $ 400 20.000 No Account Title 101 Cash 106 Accounts receivable 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment Accumulated depreciation-Office 164 equipment 167 Computer equipment Accumulated depreciation-Computer 168 equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 301 A. Lopez, Capital 302 A. Lopez, Withdrawals 403 Computer services revenue 612 Depreciation expense-Office equipment Depreciation expense-Computer 613 equipment 623 Wages expense 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense--Computer 901 Income summary 1,250 1,100 500 1,500 83,000 7,100 31,284 400 1,250 3,875 555 2,475 3,065 2,965 896 250 1,305 Totals 119,034 $ $ 119,034 Required: 1. Record the closing entries for Success Systems. View transaction list Journal entry worksheet