The following account balances are taken from the adjusted trial balance of Best of Fun Boules De Debit Cr 10.00 1 15.000.00 3120000 74.125.00 T33 00 23 500.00 1,750.00 Bowling Supplies Prepand Insurance Accounts Payable Long Term Notes Payable D. Allen Capital Bowling Equipment Accumulated Depreciation Bowing Equap D. Allen, Withdrawals Bowling Revenue Equipment Repairs Expense Rent Expense Interest Expense Bowling Supplies Expense Insurance Expense Depreciation Expense. Bowling Equipment Wages payable Wages Expense Cash Rent Payable Property Taxes Payable Utilities Expense Property Tax Expense 630.00 8,175 00 900.00 1.835.00 1.680.00 7.125.00 120 00 24,720 00 1.250.00 975.00 395.00 3.530.00 1.045.00 149.350.00 149 350.00 Totals Prepare closing entries at December 31, 2020