Using the information below and journalize your closing entries on the General Journal form. PG Group General Ledger Balances For Year Ended December 31, 202# Account Balances DR CR Cash 57,800.00 Accounts Receivable 3,400.00 Merchandise Inventory 5,800.00 Supplies 950.00 Prepaid Insurance 500.00 Office Equipment 7,500.00 Acc. Depreciation, Office Equipment 4,500.00 Accounts Payable 1,500.00 Wages Payable 3,700.00 Lotta Loot, Capital 85,000.00 2