The end of year records for Chan Traders shows the following: Cash $2,000 GST Paid $3,500 Salaries payable $1,000 Rent expense $10,000 Interest expense $5,000 Prepaid rent $3,000 Salary expense $2.000 Rent collected in advance $2,000 During the closing process the total debit to the profit and loss summary account is $ [a]