The following is the Bravo Unlimited adjusted Trail Balance.

Bravo Unlimited
Adjusted Trial Balance
December 31, 2016
Account Title	Debit	Credit
Cash	$88,450
Accounts Receivable	331,860
Supplies	11,255
Prepaid Rent	5,500
Equipment	295,285
Accumulated Depreciation		$236,260
Accounts Payable		72,555
Wages Payable		10,000
Capital Stock		220,000
Retained Earnings		111,145
Service Revenue		898,105
Interest Income		1,500
Rent Expense	66,000
Wages Expense	537,260
Supplies Expense	42,520
Depreciation Expense	164,595
Dividends	6,840	________
Totals	$1,549,565	$1,549,565

Prepare the general journal entry (without explanation) needed to close expense(s) for the year end. Use compound entries where required. If no entry is required then write "No Entry Required."