Use the adjusted trial balance for the dog training business to record closing entries. Adjusted Trial Balance December 31 Debit Credit Cash $ 13,100 Accounts receivable 1,400 Supplies 1,200 Prepaid insurance 3,300 Equipment 6,000 Accumulated depreciationEquipment $ 100 Accounts payable 700 Wages payable 600 Unearned revenue 1,200 Common stock 20,000 Retained earnings (as of December 1) 0 Dividends 500 Services revenue 5,300 Rental revenue 600 Depreciation expenseEquipment 100 Wages expense 800 Insurance expense 300 Rent expense 1,000 Supplies expense 800 Totals $ 28,500 $ 28,500