You identified the following accounts to be closed; Maintenance and Repairs Expense, Salaries and Wages Expense, Depreciation Expense, Supplies Expense, insurance Expense. Maintenance and Repairs Expense has a debit balance of $260.5 alaries and Woges Expense has a debit balance- of $2,110,0.preciation Expense has a debit balance of $160. Supplies Expense has a debit balance of $510. Insurance Expense has a debit balance of $130. The total expense to be closed is 33,170