The December 31, 2021, adjusted trial balance for Eagle Consulting Services has been alphabetized as follows:

NO. Account Debit Credit

201 Accounts Payable $720

168 accumulated Depreciation, equipment 8250

184 Accumulated depreciation, office furniture 3100

101 cash $1500

302 Consulting fees earned 45000

194 copyright 4200

251 Dan Eagle,capital 24,715

301 Dan Eagle, withdrawals 3500

406 Depreciation expense, equipment 1000

606 Depreciation expense, office furniture 700

167 equipment 16000

633 Insurance expense 600

401 Interest earned 70

623 interest expense 30

233 Long - term notes payable 4,000

145 Notes receivable 5,000

183 Office Furniture 5,100

104 Short -term investments 4,000

126 Supplies 750

637 Supplies Expense 2,150

652 Telephone Expense 470

203 Unearned Consulting fees 375

688 Utilities Expense 3,230

612 Wages Expense 38,000

Totals $86,230 $86,230

Required Prepare the closing entries.