The following is a list of accounts and their balances (all normal balances) as of September 30, 2018 for Carson Corporation. All adjusting entries have been made and are included in the balances.

Cash ................................................................ $35,610

Depreciation expense .......................................... 1,440

Accounts receivable........................................... 24,200

Prepaid insurance ................................................ 6,000

Service revenue ................................................. 29,520

Supplies............................................................... 1,800

Rent expense....................................................... 4,320

Accumulated depreciation equipment................ 3,840

Accounts payable............................................... 13,200

Unearned service revenue ................................. 11,760

Interest expense .................................................. 1,750

Common shares................................................. 32,400

Retained earnings.............................................. 20,400

Dividends ............................................................. 1,200

Equipment.......................................................... 24,000

Salary expense .................................................... 9,840

Utilities expense........................................................ 960

REQUIRED: Prepare the closing journal entries for Carson Corporation.

Date	Account Titles	Debit	Credit