Widgets Galore has the following trial balance as of December 31st.Trial Balance Dec. 31st. Record the closing entries in the General Journal

Trial Balance Dec. 31st DR CR 8600 1800 4700 40000 105000 2000 Accounts Cash Supplies Prepaid Insurance Land Buildings Equipment Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Accounts Payable Unearned Revenue Mortgage Payable Interest Payable Owner's Capital Owner's Withdrawals Service Revenue Advertising Expense Interest Expense Salaries Expense Utilities Expense Insurance Expense Depreciation Expense - Buildings Depreciation Expense-Equipment 13000 600 27000 15000 80000 1200 90000 43000 120000 16500 1200 105000 3200 2200 13000 600 Totals 346800 346800