The following is the adjusted trial balance of Sierra Company. Account Title Cash Sierra Company Adjusted Trial Balance December 31 Prepaid insurance Notes receivable (due in 5 years) depreciation-Buildings Buildings Accumulate Accounts payable Notes payable (due in 3 years) L. Sierra, Capital L. Sierra, Withdrawals Consulting revenue Wages expense Depreciation expense-Buildings Insurance expense Totals Prepare its December 31 closing entries. Debit $ 6,100 610 5,100 22,200 1,220 4,600 2,440 1,830 $ 44,100 Credit $ 13,100 3,600 4,100 12,700 10,600 $ 44,100

The following is the adjusted trial balance of Sierra Company. Prepare its December 31 closing entries