Following is the adjusted trial balance, with accounts in alphabetical order, for eSOFT as at September 30, 2014:

Required
Prepare the closing entries.

Transcribed Image Text:

Debit Credit 14,500 10,500 Accounts payable Accumulated depreciation, office equipment Cash Consulting fees earned S 14,000 123,000 3,500 31,500 6,800 Office equipment Prepaid rent Sandra Sloley, capital Sandra Sloley, withdrawals Unearned consulting fees Rent expense Wages expense Totals 20,350 69,000 21,700 13,500 $190,050 $190,050