The following adjusted trial balance contains the accounts and balances of Stilz Co, as of December 2014, the end of its fiscal year Exercise 4-8 Closing entries LO23 31, Debit Credit No. Title 36,000 101 Cash. 126 Supplies 4,000 mm 6,500 46,000 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation, equip 301 Nick Stilz, capital. 13,000 110,100 rawta.43,000 404 Services revenue 612 Depreciation expense, equipment. 131,000 4,000 42,000 wwww.. 3,000 622 Salaries expense. 640 Rent expense .. 652 Supplies expense... 61,000 8,600 Totals. $254,100 $254,100 Required Prepare the closing entries for the company