Use the following adjusting account balances to prepare its closing journal balances

$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,$$$13,000,],[$Accounts receivable,$17,000,],[$Land$,85,000,],[$Accounts payable,,$12,000],[$Long$-$term notes payable,,$33,000],[$Magic$,$ Capital,,$75,000],[$Magic$,$ Withdrawals,$20,000,79,000],[$Services revenue,,$],[$Salaries expense,$86,000,$$$199,000$