The following is the adjusted trial balance as of December 31, 2019 of Martin Security Services, Inc.: Accounts Cash Accounts Receivable Prepaid Insurance Office Supplies Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Debit Credit $ 18,000 30,000 9,000 3,200 45,000 165,000 $ 12,000 88,000 8,500 12,000 2,000 Unearned Revenue 25,000 100,000 Mortgage Payable Common Stock Dividends 25,840 Service Revenue Salaries Expense 63,000 Depreciation Expense-Building and 6,250 Equipment Supplies Expense 15,000 Insurance Expense 14,500 Utilities Expense 23,000 Total 21,290 325,000 $505,790 $505,790 Prepare the closing journal entry for expenses (4 points)