The following is the adjusted trial balance. Prepare the closing entries. ACCOUNT DR CR Cash 30,500 Accounts Receivable 28,000 Prepaid Insurance 1,700 Accounts Payable 5,200 Notes payable 6,000 Taxes Payable 3,500 Interest Payable 500 Rent Revenue 36,500 Interest Expense 800 Insurance Expense 900 Salaries and Wage Expense 14,800 Common Stock 25,000 Retained Earnings 0 Total 76,700 76,700