Trial Balance
October 31, 2021
	$	$
Accounts Payable		3,000
Accounts Receivable	800
Accumulated Depreciation		1,000
Automobile	7,000
Bank	14,000
Bank Note Payable		4,000
Consulting Fees Earned		12,500
Depreciation Expense	500
Insurance	600
L. Ann, Capital		8,000
L.Anne, Drawings	700
Prepaid Rent	2,000
Salaries Expense	4,500
Supplies Expense	900
Unearned Consulting Fees		2,500
Totals	31,000	31,000

REQUIRED: Prepare in good form the required closing entries at year end.