The following account balances were taken from Jacobson Consulting's yearend adjusted trial balance (assume these are the company's only temporary accounts). Consulting fees earned $ 26 , 000 Interest revenue 300 Insurance expense 1 , 900 Rent expense 10 , 800 Depreciation expense: office equipment 5 , 600 Salaries expense 16 , 400 Dividends 400 Prepare the company's necessary closing entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet