Prepare the closing entries from the below given information. The following account balances were taken from Jachobson Consulting's year-end adjusted trial balance (assume these are the company's only temporary accounts): Consulting fees earned Interest revenue Insurance expense. Rent expense.. $26,000 300 1,900 10,800 Depreciation expense: office equipment Salaries expense 5,600 16,400 Dividends 400 Prepare the company's necessary closing entries.