The March 31, 2023, unadjusted trial balance for Silva Rentals after its first year of operations is shown below: Additional information: a. It was determined that the balance in the Rent Receivable account at March 31 should be $34.200 b. A count of the office supplies showed $1,470 of the balance had been used. c. Annual depreciation on the buliding is $24,100 and $2,600 on the furniture d. The two part-time office staff members each get paid $115 per day, for every day they work in the pay period. They are paid on the 1st and 15th of each month. At March 31, each worker had worked 6 days and will be paid on April 1. e. A review of the balance in Advertising Expense showed that $1,950 was for advertisements to appear in the Aprit issue of Canadian Businessmagazine. f. Accrued ualities at Mareh 31 totalled $2,170. 9. March interest of $380 on the long term note payable is unrecorded and unpaid as of March 31. The adjusted trial balance for Loyd Construction as of December 31, 2023, follows: An analysis of other information reveals that Lloyd Construction is required to make a $43,000 payment on the long-term notes payable during 2024. The notes receivable are due May 1, 2025. Also, Amar Lloyd invested \$73,000 cash early in 2023 Required: Prepare the closing entries made at the end of the year