a$.$ On October $1,2023$ a business collected $$5,000$ rent in advance. The tenant was paying one year's rent in advance.

b$.$ Salaries expense is $$2,400$ per day $($Monday through Friday$)$ and the business pays employees each Friday. This year, December $31$ falls on a Thursday.

c$.$ The unadjusted balance of the Office Supplies account is $$4,500.$ Office supplies on hand total $$800.$

d$.$ Depreciation for $2023$ on the equipment is $$2,200.$

e$.$ On July $1,2023$ the business prepaid $$5,500$ for a two$-$year insurance policy.

f$.$ The company incurred $$475$ of interest expense on a note payable. The interest will not be paid until January $1.$

g$.$ The company billed customers $$1,000$ for services performed.

B$.$ Closing Entries

Prepare the $4$ Closing Entries for this company based on the following information:

$\backslash$table$[[$Cash$,$$$2,200$