33) Using the adjusted trial balance below. write the four closing entries nec accounts for the beginning of the next accounting period. tries necessary to prepare the $ 3,050 400 830 80 4,200 $ 1,100 98,000 28,000 115,000 DODSON CONTAINERS Adjusted Trial Balance December 31 Cash... Accounts receivable.. Prepaid insurance ...... Office supplies ............. Office equipment ...... Accumulated depreciation office equipment.. Buildings. 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 5,570 3,000 $291.880 $291.880 67500 After the closing entries are recorded, what are the account balanc What are the account balances of the following accounts? Rent earned 62 900 Insurance expense 49.70 V Dividends_21.000 Retained camings_18.180