Using the adjusted trial balance given below, write the four closing entries. Brookstone Supplies - Adjusted Trial Balance - December 31, 2020 Debit Credit Cash Accounts Receivable 9.400 25,000 36,000 900 75,000 22.000 Inventory Office Supplies Store Equipment Accumulated Depr-Store Equip Office Equipment Accumulated Depr-Office Equip Accounts Payable Notes Payable Capital Withdrawals 60,000 15.000 42,000 10,000 110,700 48,000 Sales 325,000 Sales Discounts 6,000 Sales Returns and Allowances 16,500 Cost of Goods Sold Selling Expense 195,000 33.100 36,000 900 75,000 22.000 60,000 15,000 Inventory Office Supplies Store Equipment Accumulated Depr-Store Equip Office Equipment Accumulated Depr-Office Equip Accounts Payable Notes Payable Capital Withdrawals Sales Sales Discounts Sales Returns and Allowances 42.000 10,000 110,700 48,000 325,000 6,000 16,500 195.000 Cost of Goods Sold 33.100 Selling Expense General & Administrative Expense 19,800 Totals 524.700 524,700 TYPE ACCOUNT NAMES IN all lowercase. DO NOT ABBREVIATE ACCOUNT NAMES. DO NOT USE ACCOUNT NUMBERS DO NOTLUSE DOLLAR SIGNS