Create a table and prepare the closing entries.

Carson Internet Services, Inc Adjusted Trial Balance December 31 Cash $1,170 Supplies 1,930 Prepaid Insurance 600 20,600 Computer Equipment Accumulated Depreciation- Computer Equipment $5,400 Accounts Payable 325 Common Stock 1,000 Retained Earnings 12,925 Dividends 4,800 Services Revenue 21,720 6.920 2,000 1,2001 Salaries Expense Depreciation Expense Rent Expense Supplies Expense Utilities Expense Insurance Expense 800 9501 400 Totals $41,370 $41,370