The following adjusted trial balance contains the accounts and balances of Showers Company (a sole proprietorship) as at December 31, 2015, the end of its financial year No Account Title Debit Credit 101 Cash $ 18,000 126 Supplies 8,700 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation Equipment $ 6,500 301 R Showers, Capital 42,970 302 R. Showers, Withdrawals 6,000 404 Services revenue 37,200 612 Depreciation expense-Equipment 2,000 622 Salaries expense 640 Rent expense 652 Supplies expense Totals 21,688 637 Insurance expense 1,562 2,492 1,228 $86,670 $86,670 (1) Prepare the December 31, 2015, closing entries for Showers Company in the logical order we studied. (Omit the "$" sign in your response.) Date Dec. 31 General Journal (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) Type here to search Debit Credit S