please answer with correct and detailed calculations and explanations. make sure supporting statements are also provided for each step and calculation.

QUESTION:

On March 31, account balances after adjustments for Andrew Cinema are as follows: Cash $12,600, supplies $4,400, equipment $54,500, Accumulated Depreciation-Equipment $12,900, Accounts Payable $4,200, Common Stock $5,100, Retained Earnings $40,000, Dividends $13,400, Ticket Revenue $66,100, Service Revenue $54,800, Advertising Expense $18,700, Supplies Expense $18,200, Depreciation Expense $4,200, Rent Expense $28,000, Salaries and Wages Expense $23,300, Utilities Expense $5,800. Prepare the closing journal entries for Andrew Cinema