The following is the adjusted trial balance as of December 31, 2019 of Hawkins Dental Lab Company:

Accounts	Debit	Credit
Cash	$ 14,000
Accounts Receivable	10,000
Prepaid Insurance	9,000
Office Supplies	6,200
Land	25,000
Building	100,000
Accumulated DepreciationBuilding		$ 42,000
Equipment	120,000
Accumulated DepreciationEquipment		75,000
Accounts Payable		40,000
Salaries Payable		4,000
Unearned Revenue		5,000
Mortgage Payable		70,000
Hawkins, Capital		20,000
Hawkins, Withdrawals	17,500
Service Revenue		235,000
Salaries Expense	96,000
Depreciation ExpenseBuilding and Equipment	16,300
Supplies Expense	43,000
Insurance Expense	18,500
Utilities Expense	16,000	________
Total	$491,500	$491,500

Prepare the closing entries. Omit explanation. Show all work.