The following is the adjusted trial balance for Tuttle Photography.

Accounts	Debit	Credit
Cash	$15,000
Accounts receivable	30,000
Prepaid insurance	7,500
Office supplies	3,200
Land	40,000
Building	160,000
Accumulated amortization		$12,000
Equipment	75,000
Accumulated amortization		8,500
Accounts payable		12,000
Salaries payable		2,000
Unearned service revenue		25,000
Mortgage payable		100,000
R. Tuttle, capital		21,290
R. Tuttle, withdrawals	23,000
Service revenue		289,000
Salaries expense	61,000
Amortization expense	6,150
Supplies expense	14,040
Insurance expense	14,000
Utilities expense	20,900

Prepare the closing journal entries and Post closing trial balance dated December 31, 2013.