33) Using the adjusted trial balance below. write the four closing entries necessary to prepare the accounts for the beginning of the next accounting period. DODSON CONTAINERS Adjusted Trial Balance December 31 $ 3,050 400 830 80 4,200 $ 1,100 98,000 28,000 115,000 Cash. Accounts receivable.................. Prepaid insurance ................ Office supplies................... Office equipment... Accumulated depreciation office equipment Buildings... wwwww Accumulated depreciation-buildings..... Land ........ Wages Payable........... Property taxes payable........ Interest payable... Unearned rent......... Long-term notes payable... Common stock Retained earnings ..... Dividends Rent earned Wages expense ....... ...... Utilities expense ................ Property taxes expense ............. Insurance expense...... . . ..... Office supplies expense............. Depreciation expense office equipment......... Depreciation expense-buildings..... Interest expense ............ Totals ............... 880 1,400 2,200 460 150,000 30,000 10,340 21,000 67,500 29,000 2,900 2,400 5,800 250 400 3,570 3.000 $291.880 $291.880 After the closing entries are recorded, what are the account balances of the following accounts? Rent earned Insurance expense Dividends Retained earnings