Use the following Adjusted Trial Balance to journalize all the necessary Closing Entries in the space below. \begin{tabular}{|l|r|r|} \hline Account Receivable & 10,000 \\ \hline Harvest Supplies & 2,500 & \\ \hline Prepaid Insurance & 1,000 & \\ \hline Equipment & 500,000 & \\ \hline Account Payable & & $ \\ \hline Common Stock & & 100,000 \\ \hline Retained Earnings & & 431,000 \\ \hline Dividends & 60,000 & \\ \hline Harvest Revenue & & 250,000 \\ \hline Harvest Expense & 50,000 & \\ \hline Wage Expense & 75,000 & \\ \hline Rent Expense & 25,000 & \\ \hline Interest Expense & 5,000 & \\ \hline Repairs Expense & 27,500 & \\ \hline Totals & $786,000$ & 786,000 \\ \hline \end{tabular}