Use the adjusted trial balance for the dog training business to record closing entries. Adjusted Trial Balance December 31 Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-Equipment Accounts payable Wages payable Unearned revenue Owner, Capital Owner, Withdrawals Services revenue Rental revenue Depreciation expense-Equipment Wages expense Insurance expense Rent expense Supplies expense Totals View transaction list Debit Credit $ 13,100 1,400 1,200 3,300 6,000 $ 100 700 600 1,200 20,000 500 5,300 600 100 800 300 1,000 800 $ 28,500 $ 28,500 1 Record the closure of revenue accounts. 2 Record the closure of expense accounts. 3 Record the closure of Income Summary. 4 Record the closure of Withdrawals account. Credit