Use the following Adjusted Trial Balance to journalize all the necessary Closing Entries in the space below. (10 POINTS) Harvest Industries Adjusted Trial Balance 31-Dec-18 Account Debit Credit Cash 30,000 Account Receivable 10,000 2,500 Harvest Supplies Prepaid Insurance Equipment Account Payable Common Stock 1,000 500,000 5,000 100,000 Retained Earnings 431,000 Account Debit Credit Cash 30,000 Account Receivable 10,000 2,500 Harvest Supplies Prepaid Insurance 1,000 500,000 Equipment Account Payable Common Stock 5,000 100,000 Retained Earnings Dividends 431,000 60,000 Harvest Revenue 250,000 50,000 75,000 Harvest Expense Wage Expense Rent Expense Interest Expense Repairs Expense 25,000 5,000 27,500 786,000 786,000