The following is a list of the accounts and balances at December 31, 2021, for Meilleur Merchants. The list of accounts is in alphabetical order. All accounts have normal balances. Meilleur uses a periodic inventory system and the earnings approach for revenue recognition.

		Account		Balance Dec. 31
1		Accounts payable		$15,000
2		Accounts receivable		30,000
3		Accumulated depreciationbuilding		15,500
4		Accumulated depreciationequipment		10,000
5		Advertising expense		4,136
6		Building		84,600
7		S. Meilleur, capital		75,000
8		S. Meilleur, drawings		28,300
9		Cash		4,505
10		Depreciation expense		6,020
11		Equipment		24,500
12		Freight in		3,136
13		Freight out		622
14		Insurance expense		1,605
15		Interest expense		2,240
16		Interest revenue		953
17		Land		12,000
18		Merchandise inventory, beginning		90,200
19		Mortgage payable		57,600
20		Prepaid insurance		2,100
21		Property tax expense		1,530
22		Property taxes payable		600
23		Purchase discounts		6,300
24		Purchase returns and allowances		14,505
25		Purchases		267,200
26		Rent revenue		1,455
27		Salaries expense		42,200
28		Salaries payable		650
29		Sales		419,370
30		Sales discounts		16,070
31		Sales returns and allowances		19,060
32		Unearned revenue		23,000
33		Utilities expense		2,245
34		Merchandise inventory, ending		105,100

Prepare closing entries for Meilleur Merchants at December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)