make the necessary closing entry

\begin{tabular}{lrr} Account & Debit & Credit \\ \hline Cash & $1,000 & \\ Accounts Receivable & 800 & \\ Inventory & 2,200 & \\ Supplies & 1,800 & \\ Prepaid Rent & 300 & \\ Land & 6,500 & \\ Building & 39,700 & \\ Accumulated Depreciation-Building & & $9,000 \\ Accounts Payable & & 7,800 \\ Unearned Revenue & & 4,500 \\ Notes Payable, due 2028 & & 2,000 \\ Common Stock & & 6,400 \\ Retained Earnings & 90000 & \\ Dividends & 1,500 & \\ Service Revenue & 1,300 & \\ Rent Expense & 6,200 & \\ Supplies Expense & 1,100 & \\ Salaries Expense & 1,800 & \\ Depreciation Expense-Building & $65,100 & $65,100 \\ Utilities Expense & & \\ Totals & & \\ \end{tabular}