[The following information applies to the questions displayed below.] Stark company has the following adjusted accounts and balances at its December 31 year-end. Notes payable $ 30,000 Accumulated depreciationBuildings $ 34,000 Prepaid insurance 4,400 Accounts receivable 7,800 Interest expense 880 Utilities expense 3,200 Accounts payable 11,000 Interest payable 860 Wages payable 2,300 Unearned revenue 1,750 Cash 48,000 Supplies expense 580 Wages expense 9,400 Buildings 230,000 Insurance expense 3,700 Dividends 12,500 Common stock 25,200 Depreciation expenseBuildings 11,500 Retained earnings 113,600 Supplies 1,750 Services revenue 115,000 Use the adjusted trial balance accounts for Stark Company to prepare closing entries