Unadjusted Adjusted Unadjusted Adjusted Accounts Payable $25,600$25,600 Inventory $30,000$30,000 Accounts Recelvable 30,30030,300 Notes payable 38,00038,000 Accumulated Depr.-Equipment 33,500 44,000 Prepaid Insurance 10,9002.800 Cash 26,500 26,500 Property Tax Expense Common Stock 27,300 27,300 Property Taxes Payable Cost of Goods Sold 514,500514,500 Rent Expense Dividends Freight-Out 6,1006,100SalariesandWagesExpense90.10090.100 Equipment 146,500146,500 Sales Commissions Expense 6,50011,000 Depreciation Expense Insurance Expense Interest Expense 6,100 6,100 Sales Revenue 8.4008.400 Interest Revenue 10,50010,500 Utilities Expense Journalize the closing entries that are necessary. (Credit account titles ore outomatically indented when amount is entered, Do not. indent manually)