The controller prepared the following pre-closing trial balance. Credit Debit 112,000 27,000 24,000 3,300 38,000 3,200 288,000 42,000 700,000 LMN LLC Trial Balance 12/31/20 Cash Accounts Receivable Prepaid Rent Inventory Office Equipment Accumulated Depreciation - Office Equipment Building Accumulated Depreciation - Building Land Accounts Payable Salaries Payable Interest Payable Note Payable - due 12/31/23 Common Stock Retained Earnings Dividends Sales Cost of goods sold Salaries Expense Rent Expense Depreciation Expense - Equipment Depreciation Expense - Building 25,800 14,500 2,500 72,000 200,000 710,000 200,500 430,800 60,000 30,000 10,200 800 7,000 1,500,800 1,500,800 Using the attached T-account template (or a spreadsheet with the same level of account level detail) document each account, taking care to place the account under the proper balance sheet classification. Be sure to label the balances B for balances. Then prepare the closing entries, using an income summary account