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Problem 4-8B Closing entries LO23 The December 31, 2021 . adjusted trial balance for Eagle Consulting Services has been alphabetized as follows: No. Account Debit Credit 201 Accounts payable ..... 720 168 Accumulated depreciation, equipment.. 8,250 184 Accumulated depreciation, office furniture.. 3,100 101 Cash .... $ 1,500 302 Consulting fees earned. 45,000 194 Copyright .... 4,200 25 Dan Eagle, capital .. 24,715 301 Dan Eagle, withdrawals... 3,500 406 Depreciation expense, equipment.. 1,000 606 Depreciation expense, office furniture.. 700 167 Equipment .. 16,000 633 Insurance expense... 600 401 Interest earned...... 70 623 Interest expense. 30 233 Long-term notes payable 4,000 145 Notes receivable ..... .... 5,000 183 Office furniture . 5,100 104 Short-term investments...... 4,000 126 Supplies ..... 750 637 Supplies expense... 2,150 652 Telephone expense ..... 470 203 Unearned consulting fees. 375 688 Utilities expense ..... 3,230 612 Wages expense .... 38,000 Totals ..... $86,230 $86,230 Required Prepare the closing entries. Problem 4-98 Financial statements LO Using the information in Problem 4-8B, prepare an income statement and a statement of changes in equity for the year ended December 31, 2021 , and a classified balance sheet at December 31, 2021 The owner made no additional investments during the year. A $2,500 payment on the long-term notes payable will be made during 2022 Also, $1,500 of the notes receivable will be collected by December 31, 2022