Based on the data in Exercise 4-35, prepare the closing entries for Zeidman Security Services Co.
In Exercise 4-35
Zeidman Security Services Co. offers security services to business clients. Complete the following end-of-period spreadsheet (work sheet) for Zeidman Security Services Co.

Zeidman Security Services Co End-of-Period Spreadsheet (Work Sheet) For the Year Ended December 31, 2015 (in $000s) Adjusted Trial Balance Income Statement Balance Sheet Account Title Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accum. Depr- Equipment Land Accounts Payable Wages Payable Alex Zeidman, Capital Alex Zeidman, Withdrawals Fees Earned Wages Expense Rent Expense Insurance Expense Utilities Expense Supplies Expense Depreciation Expense Miscellaneous Expense 100 36 170 21 314 314 Net income (loss)