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2) The adjusted trial balance of Richardson Electric at May 31, 2020 is as follows: Richardson Electric Trial Balance May 31, 2020 Debit Credit Cash $6,000 Prepaid insurance 2.000 Equipment 18.000 Accumulated depreciation, equipment $20.000 Salaries payable 1.000 Mitch Richardson, capital 12,700 Mitch Richardson, withdrawals 6.000 Repair fees earned 11,800 Unearned repair fees 1,200 Insurance expense 3.500 Depreciation expense 11.200 Total $46,700 $46.700 Prepare the necessary closing entries at May 31