Top Shelf Lard Inc. provides you with the following listing of pre-adjustment account balances as of December 31, 2014:

Additional information for adjusting entries: 1. A count of office supplies indicates $1,200 of supplies on hand at the end of the year. 2. Office equipment is depreciated straight-line over a ten year period. 3. Additional wages of $600 were incurred, but have not yet paid. 4. The prepaid insurance pertains to a 5-month insurance policy. Coverage began on December 1, 2014. 5. A cash advance received from a customer was recorded as unearned revenue. As of the end of the year, three-fourths of the services promised under the contract have been provided.

Question: What are the closing journal entries?

Credit Debit $ 6,000 2,200 1,800 2,500 15,000 Cash Accounts Receivable Office Supplies Prepaid Insurance Office Equipment Accumulated DepreciationOffice Equipment Accounts Payable Unearned Service Revenue Common Stock. Retained Earnings Dividends Service Revenue Wage Expense $ 4,000 4,000 4,000 12,000 4,400 2,500 3,500 1,900 $31.900 $31,900