Josh’s Pool Service had the following selected accounts and normal balances listed on its December 31 adjusted trial balance:

Journalize the closing entries for Josh’s Pool Service.

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Service Revenue Accounts Payable Salaries Expense Josh, Capital Utilities Expense Cash Depreciation Expense-Equipment Land $ 65,000 Insurance Expense Supplies Expense 4,300 31,000 Equipment 236,000 Josh, Withdrawals Office Supplies Salaries Payable 19,000 19,000 6,500 Accumulated Depreciation-Equipment 50,000 $ 29,000 900 47,000 32,000 950 3,100 21,000