The following is the adjusted trial balance for Miller Company:

MIIler Company

Adjusted Trlal Balance

December $31$

$\backslash$table$[[$Cash$,8,130,],[$Accounts Recelvable,$3,300,],[$Prepald Expenses,$2,750,],[$Equipment$,10,400,],[$Accumulated Depreclation,,$2,200],[$Accounts Payable,,$2,700],[$Notes Payable,,$1,000],[$Common Stock,,$9,200],[$Retained Earnings,$4,870,2,000],[$Dividends$,,],[$Fees Earned,$12,450,],[$Wages Expense,$4,900,],[$Rent Expense,$3,475,],[$Utilities Expense,$2,150,],[$Depreciation Expense,$1,275,],[$Mlscellaneous Expense,$53,700,53,700]]$

Journalize the closing entries. If an amount box does not require an entry, leave it blank.

Prenare the nnct$-$clnsinn trial halance. If an amni int $hnx$ dnes $n$ nt renulie an entrv. leave it hlank