The following is the adjusted trial balance as of December 31, 2025 of Dixon Dance Company: Accounts Debit Credit Cash $24,000 Accounts Receivable 20,000 Prepaid Insurance 9,000 Office Supplies 6,000 Land 25,000 Building 200,000 Accumulated Depreciation-Building $42,000 Equipment 250,000 Accumulated Depreciation-Equipment 75,000 Accounts Payable 40,000 Salaries Payable 4,000 Unearned Revenue 5,000 Mortgage Payable Dixon, Capital Dixon, Withdrawals 70,000 20,000 15,000 Service Revenue 473,000 Salaries Expense 90,000 Depreciation Expense-Building and Equipment 15,000 Supplies Expense 50,000 Insurance Expense 13,000 Utilities Expense 12,000 $729,000 $729,000 Total Prepare closing entries. Omit explanations.